ORDER

1. The petitioner herein has approached this Court through this writ petition under Article 226 of the Constitution of India for assailing the action of the respondent GST Department whereby, the petitioner was deprived from submitting the Form GST ITC-02A online and as a consequence, the petitioner was deprived from availing the Input Tax Credit to the tune of Rs.2,58,03,590/-through Form GSTR-3B.

2. Brief facts relevant and essential for disposal of the writ petition are noted herein below:

The petitioner is a registered dealer under the GST regime having two industrial units registered in Udaipur. The Union of India prescribed Form GST ITC-02A under the Central Goods and Service Tax Rules, 2017 (hereinafter referred to 'as the Rules of 2017') which had to be submitted/uploaded on the portal of the Goods and Service Tax Network (hereinafter referred to as 'the GSTN Portal') through which, unutilised input tax credit was permitted to be transferred to a newly registered unit of the assessee within the same State. The State of Rajasthan has also prescribed the same form by amending the Rules of 2017. Prior to 01.02.2019, a person having various business verticals within a State,