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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 ..... upta, Advocate with Mr. Siddhartha Arora, Advocate Respondents Through: Mr. Ravi Prakash, CGSC with Mr. Farman Ali, Advocate for R-1 Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur Advocate for R-2 to R-4 SANJEEV NARULA, J. (Oral): C.M. No. 40379/2019 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. WP(C) No. 9775/2019 3. The present writ 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grievance Redressal Mechanism, the Petitioner No. 1 has been listed as one of the parties whose case has been approved for giving another opportunity for filing TRAN 1 by the ITGRC Committee. On 29.03.2019, when Petitioner No. 1 again attempted to file Form GST TRAN - 1 , on the portal, yet again the same error stating that the Registration No. was not valid, was displayed on the screen. Thereafter, Petitioner no. 1 addressed a letter to the Commissioner (GST), detailing the aforesaid exchange of correspondences, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 31st July, 2019. 16. The Petitioner will correspondingly be permitted to thereafter file the return in TRAN-2 . The penalty and interest for the late filing of GSTR-3B will be waived off in view of the above directions, subject, of course, to the Petitioner being permitted to and in fact filing the rectified TRAN-1 Form as directed. 8. Learned counsel for the respondents fairly does not dispute that the present case is 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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