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2019 (8) TMI 367 - HC - GSTCENVAT Credit - prevalent glitch with the TRAN-1 form - trial and error phase - HELD THAT:- The Court has in several recent orders including BHARGAVA MOTORS VERSUS UNION OF INDIA & ORS. [2019 (5) TMI 899 - DELHI HIGH COURT] and UNINAV DEVELOPERS PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (8) TMI 85 - DELHI HIGH COURT] directed the Respondents in similar circumstances to either re-open the portal to enable the Petitioners therein to again file the TRAN-I form electronically or to accept a manually filed TRAN-1 form. The Court has in those orders noted that the GST system is still in the ‘trial and error’ phase. The Court directs the Respondents in the present case also to either open the portal so as to enable the Petitioner to file the TRAN-1 electronically or to accept a manually filed TRAN-1 form on or before 13th September, 2019. The Petitioner’s claims thereafter be processed in accordance with law - petition disposed off.
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