The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs:

“i) Issue a writ of certiorari or any other appropriate writ or order quashing Ext.P11 proceedings. ii) Declare the petitioner eligible for transitionary credit claimed under Section 140(3) of CGST/KSGST Act as per GST TRAN 1 declaration filed in GSTN portal on 20.11.2017. iii) Pass such other orders which this Honourable Court may deem fit in the facts and circumstances of the case.”

2. Sri Sreejith P R learned Counsel appearing for respondents nos.5 and 7 submits that the Central Goods and Service Tax Authorities have carried out the verification regarding the petitioner’s eligibility for Tran-1 credit. In the statement filed on behalf of the respondents it has been stated:

“2. Verification of Transitional credit availed by the Taxpayer was done as per the copies of documents (Copies of Invoices on which ITC has been taken, GST opening stock and chart showing the amount claimed) received from R.O, Chembukkavu Range via mail dated, 22.02.2024. The mail received from R.O, Chembukkavu Range, it was informed that no originals of the said documents had b