JUDGMENT :

1. Heard learned counsel for the parties.

2. The instant writ petition has been filed by the petitioner praying therein for the following reliefs: –

(i) For a direction upon the concerned respondent authority to allow the petitioner to avail/utilize its excess Tax Deducted at Source (in short TDS) Credit amounting to Rs. 1,19,41,937.36 available as on 30th June, 2017 i.e. Pre Goods and Services Tax regime.

(ii) For a direction upon the concerned respondent to accept the FORM GST TRAN-1 filed by the petitioner within time in terms of Rule 117 of the JGST Rules, 2017 claiming therein its excess TDS credit available as on 30th June 2017, which has been rejected by the respondent authority merely on the instance of Audit Observation by Accountant general, Jharkhand Ranchi on vide I.R. 48/2018-2019.

(iii) For issuance of an appropriate writ or a writ in the nature of certiorari for quashing and setting aside the ex-parte revision order dated 30.07.2021 (Annexure-10) passed under section 108 of the Jharkhand Goods and Services Tax Act, 2017, at its preliminary stage itself and even without forming its independent reasoning for disallowing the amount as transited in TRAN-1 and simp