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TMI Blog2019 (11) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... o file its claim of tax credit as on 30.6.2017 in Form Tran-1 and allow the Cenvat Credit of Rs. 197459/- which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents as the online portal reflects as TRAN-1 processed with error; ii. Issue the direction of like nature to the Respondents, directing them to allow the Revision of TRAN-1 or accept the manual submission of TRAN-1 by the Petitioner." 2. The case of the petitioner as stated in the petition is that it is engaged in the business of selling and construction of immovable properties and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as 'CGST' Act). Before the introduction of the GST Act, as on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reopen the Form TRAN-1. Subsequently, Petitioner made representations to the respondents vide letters dated 22.11.2018 and 31.12.2018. However, it is submitted that petitioner has not received any reply from the respondents. The Commissioner of GST vide order no. 4/2018-GST extended the date of submitting of TRAN-1 upto 31st January 2019 in cases where the assessee could not submit the said Form due to technical difficulties. However, till date the portal for filing TRAN-1 has not been opened in case of the petitioner. 5. Petitioner relies upon CBIC Circular No.39/13/2018-GST dated 03.04.2018 issued by the government to address the grievances of the tax payers who could not file the declaration due to technical glitches on GST Portal. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TRAN-1 First Time (Fresh)/ Revision attempted with no error or valid report. Therefore its request has been rightly rejected by the Grievance Redressal Committee. 8. 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 by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd (supra) decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually. It was observed as under: "10. Having carefully examined those decisions, the Court is unable to find any distinguishing feature that should deny the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its claim examined by the authorities in accordance with law. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May, 2019. The Petitioner's claims will thereafter be processed in accordance with law. 12. In the present case, the Court is satisfied that, although the failure was on the part of the Petitioner to fill up the data concerning its stock in Column 7(d) of Form TRAN-1instead of Column 7(a), the error was inadvertent. The Respondents ought to have provided in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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