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TMI Blog2019 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... for UOI Mr. Amit Bansal and Mr. Aman Rewaria, Advocates for R-3 Mr. Shadan Farasat, Assessee, GNCTD with Ms. Hafsa Khan, Advocate for R-4 ORDER CM APPL. 53809/2018 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 13772/2018 2. This is one other case, where on account of technical glitches, a registered dealer is unable to claim CENVAT Credit which works out to Rs. 36,28,099/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in as many as 127 cases, in the absence of such evidence, re-filing was not allowed. 4. Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim the CENVAT Credit has not been doubted by the Respondents. He points out that this was a service tax refund which was appearing in the Petitioner's returns even for the earlier period i.e. prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST system, which is still in the 'trial and error' phase. There is merit in the contention of the Petitioner that in its case, if it was not able to even connect with the server, then at the end of the Respondents, the fact of a failed attempt at filing a return may not even be registered on the system. Added to this is the fact that the Petitioner's eligibility to claim CENVAT Credit in the sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adopted in such cases, and acknowledge instances like the present one, where the Petitioners are not able to link with the Portal and therefore, the fact of a technical glitch is not able to be accounted for in the system. 8. The Court therefore, directs that the Respondents to either open the Portal to enable the Petitioner to again file the TRAN- 1 Form electronically, failing which they will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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