JUDGMENT :

Senthilkumar Ramamoorthy, J.

(Prayer: Petition filed under Article 226 of the Constitution of India, praying to issue a writ of declaration to declare that Rule 117 of Central Goods and Service Tax(CGST) Rules is ultra vires and unconstitutional in so far as petitioner consent and also to direct the Respondents authorities to permit the Petitioner to file Form GST Trans – 1 either electronically or manually to claim the transitional input tax credit of Rs.4,70,008/- accrued and vested with the Petitioner and grant such other relief.)

1. The validity of Rule 117 of the Central Goods and Service Tax Rules, 2017 (the CGST Rules) is under challenge in this writ petition on the grounds that it is ultra vires Section 140 of the Central Goods and Services Tax Act, 2017 (the CGST Act) and infringes Articles 14 and 300A of the Constitution, and the Petitioner further prays that the Respondents should be directed to permit the Petitioner to file Form GST TRANS – 1 either electronically or manually to claim the transitional input tax credit of Rs.470008/-.

2. The Petitioner is a proprietary concern involved in the retail trade of mobile phones, electrical, electronic, and other items.