2019 (8) TMI 579 - HC - GST

Rectification in TRAN-1 form - HELD THAT - The Court in similar circumstances in the case of BHARGAVA MOTORS VERSUS UNION OF INDIA ORS. 2019 (5) TMI 899 - DELHI HIGH COURT has given the Petitioners one more opportunity to file the rectified TRAN-1 form . The direction is issued to the Respondent No.2 to either open the portal of the Petitioners to permit them to file the revised TRAN-1 form or to manually file it on or before 31st August 2019 and thereafter, process the claim of the Petitioners in accordance with law - petition disposed off.

Summary

Issues:
1. Rectification of TRAN-1 form due to technical glitches.

Analysis:
The judgment dealt with a writ petition where the petitioners were unable to rectify their TRAN-1 form due to technical glitches. The court noted that in similar circumstances in previous cases, petitioners were granted an additional opportunity to file the rectified form. Referring to specific orders in other cases, the court directed the respondent to either open the portal for the petitioners to submit the revised form or allow manual filing by a specified date. The court ordered the respondent to process the petitioners' claim in accordance with the law after the form is submitted.

The court allowed the petition and disposed of the matter with the direction for rectification of the TRAN-1 form. Additionally, the court canceled the next scheduled date for the case. The order was to be served 'dasti,' indicating that a copy of the order is to be provided directly to the parties without formal dispatch through the court office.