TMI Blog2019 (11) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019. Respondents are directed to process the petitioner s claim in accordance with law once the Form GST TRAN 1 is filed - petition allowed. - W.P.(C) 9886/2019 - - - Dated:- 21-11-2019 - MR. VIPIN SANGHI and MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Vineet Bhatia, Adv. Respondents Through: Mr. Sanjeev Sabharwal, Sr. Govt. Counsel for UOI/R-1 with Ms. Bushra Waseem, Adv. Mr. Anuj Aggarwal, Adv. for R-2 with Mr. Ankit Mongia,Adv. VIPIN SANGHI,J (Oral) 1. Desp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough its regular monthly returns. e) Pass such further and other orders, as this Hon'ble Court may deem fit and proper in the nature and circumstances of the case. 3. The case of the Petitioner as set out in the petition is that it is engaged in the business of trading and import of coated and uncoated printing papers and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as CGST Act ). Before the introduction of the CGST Act, as on 30.06.2017, the Petitioner had a credit of eligible duties of ₹ 56,86,458/- (Rupees Fifty Six lakhs Eighty Six thousands four hundred and fifty eight). Petitioner was entitled to transition of credit of the amount of Excise duty in terms of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le the declaration due to technical glitches on the GST Portal. In order to seek a quick redressal, Petitioner also contacted at the Helpline No. of the GST portal, however the problem persisted as it could not be resolved. 6. Petitioner relies upon several decisions of this Court including M/s Blue Bird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine 9250 and Sare Realty Projects Private Limited vs Union Of India, W.P. (C) No. 1300/2018, decided on 01.08.2018 to urge that the Court has granted reliefs to several other parties who were in similar situation. 7. We have considered the submissions of the parties. The nature of reliefs sought in the present petition and the facts disclosed herein are fully covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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