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TMI Blog2019 (10) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... cal glitches of GST Portal; and, when the matter was placed before ITGRC, it concluded that the present case falls under the category of B2, that is, Cases in which TRAN-1 filing attempted for the first time or revision was attempted but no error/no valid error reported. Thus, in the absence of evidence, the re-filing of the form by the petitioner was not allowed. The petitioner therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message error occurred in submission . The petitioner s request merits consideration - the Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to introduction of GST. On introduction of Goods and Service Tax (GST), with effect from 01.07.2017, the petitioner had obtained registration under the new law and is assigned to the State jurisdiction for the purpose of assessment. In terms of transitional provisions of CGST Act, 2017, the unutilized credit of duty/tax as on 30.06.2017 can be transferred to GST as per the conditions prescribed under various provisions of law. A form TRAN-I has been prescribed for availing the credit. The Central Government extended the time limit for filing the form TRAN-I till 27.12.2017, vide Order No.10/2017-GST, dated 15.11.2017. The petitioner is having closing balances of Cenvat Credit and VAT credit as on 30.06.2017. The petitioner tried to file t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncial strain to the petitioner. The petitioner addressed letter, dated 17.09.2018, to the 4th respondent informing about their grievance with a request to resolve the issue, as the grievance was not resolved by the jurisdictional GST authorities. Copy of the said letter, dated 17.09.2018, was also marked to the respondents 1 and 3; but, no response was received from them. The 4th respondent vide letter, dated 05.10.2018, advised the petitioner to file the IT grievance through jurisdictional Field Officer or nodal officer of GST. The petitioner again addressed a letter, dated 16.10.2018 to the 1st respondent requesting to resolve the issue. It was of no avail. The petitioner's personal visits to the office of the 1st & 2nd respondents were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. 6. Learned counsel for the petitioner placed reliance on a decision of the Madras High Court in Tara Exports v. The Union of India & Others 2018 (9) TMI 1474 - MADRAS HIGH COURT in support of his contentions and contended that the Madras High Court, in the cited decision, referred to the judgments of various High Courts and noted that various High Courts granted reliefs to the petitioners in various proceedings before the High Courts under similar circumstances. He also placed reliance on a decision of this Court, dated 13.08.2019, passed in W.P.no.3298 of 2019. 7. We have given earnest consideration to the facts and submissions. 8. Having regard to the facts and the legal position obtaining, we are of the view that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r phase and it will be too much of a burden to place on the Assessee to expect them to comply with the requirement of the law where they are unable to even connect to the system on account of network failures or other failures.' Eventually, the Delhi High Court granted the relief to the petitioner therein. This Court having noted the above decision of the Delhi High Court granted relief to the petitioner in W.P.no.3298 of 2019. 9. In the light of the facts and the legal position obtaining, we are of the considered view that the petitioner's request merits consideration. 10. Accordingly, the Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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