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TMI Blog2019 (7) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... fect, there is no disputation that nothing happened on 27.3.2019 before the second respondent. This Court is of the considered view that it would be appropriate to direct the second respondent now hear out writ petitioner's authorised representative (pursuant to proceedings dated 26.3.2019 made by my predecessor learned Judge, more particularly paragraph-7 thereof) and pass orders within a fortnight therefrom on writ petitioner's grievance qua short credit including manual filing. Petition disposed off. - W.P.No.9052 of 2019 - - - Dated:- 16-7-2019 - Mr. Justice M. Sundar For the Petitioner : Ms.J.Arasi Ponmalar For the Respondents : Mr.V.Sundareswaran, Senior Panel Counsel (GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter 'GST Act' for brevity. 5. It is not in dispute that writ petitioner filed what is described as 'TRAN-01' on 28.9.2017 and received credit amounting to little over ₹ 13.21 lakhs (₹ 13,21,409/- to be precise) in their State Goods and Services Tax (SGST) e-Credit Ledger. 6. It is also brought to the notice of this Court that aforesaid TRAN-01 was reopened, petitioner re-filed TRAN-01 and they received credit of only ₹ 5,17,558/- this time in their SGST e- Credit Ledger. To be noted, writ petitioner's say is that they are entitled to a credit of ₹ 83,20,469/-. 7. It appears that writ petitioner had entered the details of stock in Column No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of significance and the same reads as follows: 'Mr.V.Sundareswaran, learned Senior Panel Counsel, takes notice for the respondents. 2. The petitioner has approached the respondents seeking reopening of TRAN-01, which, according to petitioner it is unable to do on account of technical glitches. 3. Mr.V.Sundareswaran, learned Senior Panel Counsel for the respondents, circulates a copy of Notification dated 31.1.2019, pointing out that the technical glitches must relate to difficulty in accessing the common portal and not technical errors in the claim made by the petitioner. 4. Mr.Sundareswaran also cites Rule 120-A of the Central Goods and Services Tax (CGST) Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court is of the considered view that it would be appropriate to direct the second respondent now hear out writ petitioner's authorised representative (pursuant to proceedings dated 26.3.2019 made by my predecessor learned Judge, more particularly paragraph-7 thereof) and pass orders within a fortnight therefrom on writ petitioner's grievance qua short credit. 14. Second respondent shall also indicate the mode of re-filing if that is the option in the order. 15. Mr.V.Sundareswaran, learned Senior Panel Counsel submits that the Officer concerned is Mr.M.Sreedhar Reddy, Principal Commissioner, Principal Nodal Officer, IT Grievances, Central Tax, Chennai Zone, GST Bhawan, No.26/1, 3rd Floor, Utta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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