Manual GST TRAN-1 acceptance directed with liberty to verify the claim and other reliefs left open.

The petitioner was granted a limited mandamus directing the authority to take the manually filed GST TRAN-1 on record and consider it by the stipulated date, while preserving the respondents' liberty to verify the genuineness and merits of the claim in accordance with law. The Court did not adjudicate the remaining prayers and kept those reliefs open for consideration in appropriate proceedings. The writ petition was thus disposed of on a confined procedural direction, without any final determination on the substantive claims beyond acceptance and consideration of the transitional return.

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Issues: Whether the petitioner was entitled to a direction for acceptance of GST TRAN-1 filed manually, and whether the remaining prayers required adjudication.

Analysis: The petition was considered in light of the earlier order passed in connected writ proceedings. A direction was issued to take on record the manually filed GST TRAN-1 and to consider it by the stipulated date, while preserving the respondents' liberty to verify the genuineness and merits of the claim in accordance with law. The other reliefs sought were not adjudicated and were kept open.

Conclusion: The petitioner obtained a limited mandamus for taking the GST TRAN-1 on record and consideration of the same, but no final adjudication was made on the remaining reliefs.

Final Conclusion: The writ petition was disposed of with a limited direction in favour of the petitioner, leaving the other claims open for consideration in accordance with law.

Ratio Decidendi: Where the grievance can be redressed by directing the authority to take the manually filed transitional form on record and consider it, the Court may grant limited mandamus while leaving unrelated reliefs open.

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