JUDGMENT

Bechu Kurian Thomas, J.

Appellant is aggrieved by the direction of the learned Single Judge to the IT Redressal Committee of the GST Council to consider petitioner’s request for the transition of unavailed input tax credit in accordance with law.

2. The writ petition was filed by the respondent herein, seeking a direction for credit of the input tax balance lying in the writ petitioner’s CENVAT Credit Ledger as on 30-06-2017 to its Electronic Credit Ledger under the GST regime. It was pleaded that, to avail the transitional benefit of transfer of unavailed CENVAT credit to the electronic credit ledger under the GST regime, the writ petitioner had attempted to file GST TRAN-1 Form on 26-09-2017, as per Ext.P3, though without success. Further attempts also ended in failure resulting in the writ petitioner unable to take credit of the input tax balance lying in its CENVAT credit ledger as on 30.6.2017 to the electronic credit ledger. Petitioner had received the communication “processed with error” while attempting to submit TRAN-1 Form and thereafter a complaint was sent by email to helpdesk@gst.gov.in. It was alleged that there was no reply and hence the writ petition was filed