9911796707
TMI Blog2019 (8) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Satyakam, ASC for Respondents/GNCTD Mr. Amit Bansal, Standing counsel with Mr. Aman Rewaria, Advocates for R-2 & 3 O R D E R 1. This is yet another petition where the Petitioner is disabled from conducting its normal course of business and availing the Cenvat Credit/Input Tax Credit due to the prevalent glitch with the TRAN-1 form which is required to be filed online. The brief facts are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column 7(b), excluding Rs. 94,12,109/- towards the closing balance CENVAT credits of the last return filed in time under Service Tax. The TRAN-1 could not be filed before the said date on account of glitches in the portal. 3. It is stated thereafter that the Petitioner contacted the GST help desk, but did not receive concrete answers, and believing that this was a mere system error which would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, SGST as well as letter dated 8th August, 2018 to the Commissioner, GST. However, the Petitioner received no response from the Government and his issues were not resolved, as a result, it could not revise the TRAN-1 form as it was legally entitled to. The above representations have been enclosed with the petition. Reliance has also been placed on the order dated 22nd July 2019 in W.P(C) 3798/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that even though the Petitioner realized that it had committed an inadvertent error in filing of the said form, such error was discovered only after the last date for filing of such TRAN-1 form was over. It is stated that the Petitioner only raised the said issue 2 months after filing the said form, and hence it is the Petitioner who failed to act within the time limit prescribed and is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronically 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. 6. For the reasons explained in the abovementioned orders, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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