ORDER :

(Ujjal Bhuyan, J.)

1. This common order will dispose of both the writ petitions.

2. We have hard Sri M.Naga Deepak, learned counsel for the petitioners and Mr.B.Narasimha Sarma, learned Senior Standing Counsel for Income Tax Department, for all the respondents.

3. Grievance of the petitioners in both the writ petitions pertain to alleged inaction of the respondents in permitting the petitioners to rectify the errors made by the petitioners in Transition Form – l (TRAN-l).

4. Be it stated that both the petitioners are service providers and are registered under the provisions of the Central Goods and Services Tax Act, 2017 (briefly ‘the CGST Act’ hereinafter).

5. It is stated that petitioner in W.P.No.14987 of 2021 had Central Value Added Tax (CENVAT) credit to the tune of Rs.4,36,419.00 (Rupees four lakhs, thirty six thousand, four hundred and nineteen only) in its account as on 30.06.2017. Petitioner in W.P.No.14998 of 2021 had CENVAT credit to the tune of Rs.5,39,568.00 (Rupees five lakhs, thirty nine thousand, five hundred and sixty eight only) in its account as on 30.06.2017.

5.1. In view of Section 140 of the CGST Act, read with Rule 117 of the Central Goods and Service