JUDGMENT :

1. Heard Mr. Shubham Agarwal, Mr. Nishant Mishra, Mr. Praveen Kumar, Mr. Suyash Agarwal, Mr. Rahul Agarwal, Mr. Rishi Raj Kapoor, Mr. Ayush Khanna, Mr. Harsh Vardhan Gupta, Mr. Vishwjit, Mr. Krishnaji Khare, Mr. Vinayak Mithal, Mr. Pranjal Shukla, Ms. Sanyukta Singh and Ms. Pooja Talwar for the petitioners; Mr. Manish Goyal, learned Additional Advocate General, assisted by Mr. Apurva Hajela, Mr. A.C. Tripathi, Mr. B.P. Singh Kachhawah and Mr. Manoj Kumar Kushwaha for the State; Mr. Shashi Prakash Singh, learned Additional Solicitor General of India, assisted by Mr. Sudarshan Singh, Mr. Krishna Ji Shukla, Mr. Anant Kumar Tiwari, Mr. Rajesh Tripathi, Mr. Ishan Shishu and Mr. Manoj Kumar Singh for the Union of India and; Mr. Ramesh Chandra Shukla, Mr. Ashok Singh, Mr. Parv Agarwal, Mr. Dhananjai Awasthi, Mr. Krishna Agarwal, Mr. Gaurav Mahajan, Mr. Amit Mahajan, Mr. Ankur Agarwal and Mr. B.K. Singh Raghuvanshi, for the CGST authorities.

2. This batch of writ petitions has been filed seeking relief in the nature of mandamus commanding the respondent authorities to allow the petitioners to submit/revise/re-revise electronically, their respective declarations on Form GST TRAN-1 and GST TRAN-2, under the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ''CGST Act') and, the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the ''UPGST Act'), to carry forward the CENVAT and VAT Input Tax Credit, under the CGST Act, 2017 and theUttar Pradesh GST Act, 2017. No other relief has been pressed at the hearing.

3. On facts, broadly there are three types of cases. First, some of the petitioners claim, they had submitted electronically, the Form GST TRAN-1 and/or TRAN-2 (on the GST Portal), within time, but errors had crept in that Form so submitted. They attempted to correct/revise that Form GST TRAN-1 and/or TRAN-2 on the GST Portal within time granted for the same but could not succeed due to technical glitches on the GST Portal. They have evidence of such attempt/s made. In the second type of cases, the petitioners claim, they could not submit electronically, the Form GST TRAN-1 and/or TRAN-2 within time granted (despite efforts made by them), due to technical glitches on the GST Portal. They have evidence of such attempt/s made. The third type of cases, involve a variety of the first two types described above. Therein, petitioners claim, though they tried to submit or revise electronically, the Form GST TRAN-1 and/or TRAN-2 on the GST Portal, they could not succeed in the same. They do not have any evidence of such attempt made to submit or revise electronically, the Form GST TRAN-1 and/or TRAN-2. Thus, the petitioners claim denial of full benefit of transition credit arising from transactions performed under the repealed indirect tax enactments.

4. For the purposes of convenience, we have heard this batch of writ petitions on the facts disclosed in Writ Tax No. 477 of 2021 (M/s. Ratek Pheon Friction Technologies Private Limited v. Principal Commissioner, Central Goods and Services Tax and others); Writ Tax No. 225 of 2021 (M/s. Modern Plywood Center v. Union of India and others) and; Writ Tax No. 872 of 2018 (Allied Agencies v. Union of India and others). The facts of these three cases would be sufficient to cover the discussion necessary for the purposes of our decision. At the same time, we deem appropriate to take note of the basic facts involved in all cases in this batch of petitions. Those are as below.