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TMI Blog2019 (10) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition has been filed seeking directions to the Respondents to allow Petitioner No. 1 to file Form GST TRAN-1 for availing Input Tax Credit (ITC) and consequently, give Input Tax Credit to the Petitioner No. 1. 4. The case of the Petitioner, as set out in the petition is that on 27.12.2017, Petitioner No. 1 company attempted to file Form GST TRAN - 1, on the GST common portal for availing Input Tax Credit (ITC) of Rs. 4,15,516/- in the Electronic Credit Ledger. However, an error was prompted stating that the registered service tax number of the Petitioner No. 1 was invalid. Thereafter, Petitioner No. 1 requested for an inquiry on the portal itself, by creating a "Ticket" in response to which, the "helpdesk" forwarded an email dated 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant to which a letter was addressed to the Principal Commissioner (CGST) West stating that the grievance of Petitioner no. 1 had been forwarded and the matter had been brought to the cognizance of DGGST, New Delhi. Since the Petitioner no. 1's grievance remained unaddressed, the Petitioners have preferred the present writ petition. 6. It is contended by the Petitioners that they cannot be deprived of the legitimate due Input Tax Credit of Rs. 4,15,516/- on account of the technical glitches persisting at the common portal. 7. Learned counsel for the petitioners submits that the present case is covered by the decision of this Court in the case of M/s Blue Bird Pure Pvt. Ltd. v. Union of India & Ors 2019 SCC OnLine 9250 = 2019 (7) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the decision in M/s Blue Bird Pure Pvt. Ltd. (supra). We may additionally add that the credit standing in favour of an assessee is property and the assessee could not be deprived of the said property save by authority of law in terms of Article 300 (A) of the Constitution of India. There is no law brought to our notice which extinguishes the said right to property of the assessee in the credit standing in their favour. 9. Thus, we direct the respondent to either open the online portal so as to enable the petitioner to file the rectified TRAN-I Form electronically, or to accept the same manually with correction, on or before 02.10.2019. 10. The petitioner's revised claim be processed in accordance with law once the corrected GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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