ORDER

1. In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matters in Court.

2. This writ petition under Article 226 of the Constitution of India has been preferred claiming the following reliefs:

"a) Permit and allow the Petitioner to revise/correct/file afresh declaration in GST Form TRAN-1 to enable it to claim transitional credit of eligible duties to the tune of Rs.7,89,421/- (Rupees Seven Lakhs Eighty Nine Thousand Four Hundred and Twenty One Only), in respect of unavailed credit on Capital Goods on the appointed day in terms of Section 140(2) of the Central Goods and Services Tax Act, 2017;

b) Declare the impugned action of the Respondents in not refunding/adjusting the unavailed CENVAT Credit existing in the name of the Petitioner as illegal and same be quashed and set aside;

c) Direct and declare that the time limit to file Form TRAN-1 specified in Rule 117(1) & 1(A) & Rule 120A of the Central Goods and Service Tax Rules, 2017 as being ultra vires Section 140(2) of the Central Goods and Service Tax Act, 2017 as also being arbitrary and unreasonable and violative of Article 14, 19(1 )(g) and 265 of the Constitution of India.

d) Direct and declare