JUDGMENT

Vibhu Bakhru, J.

1.  The petitioner is, essentially, aggrieved by the blocking of its Input Tax Credit (hereafter `ITC').

2.  According to the petitioner, it was entitled to avail cumulative ITC amounting to .2,30,35,228/- as on 01.07.2017 under the erstwhile Value Added Tax (hereafter `VAT') regime.

3.  The petitioner filed the requisite form (GST Tran-I) on 07.10.2017 for transition of the ITC as available under the VAT regime, to the GST regime on its roll out with effect from 01.07.2017.

4.  The petitioner claims that on 13.07.2018, it found that a credit amounting to .1,77,81,200/- had been blocked by the respondents in June, 2018.

5.  According to the petitioner, there were no plausible reasons for blocking the petitioner's ITC. It claims that its representatives made several visits to the GST officials in the month of July, 2018 to August, 2018, but could not ascertain the reason for blocking of the ITC.

6.  The petitioner also submitted representations but the same were not considered. It is stated that on 27.11.2018, the petitioner also raised a ticket (Ticket No. 201811274349279), but was unsuccessful in eliciting a resolution of its complaint.

7.  The petitioner claims