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TMI Blog2019 (11) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggarwal with Mr. Ankit Monga, Advs. for R-3. VIPIN SANGHI, J (Oral): 1. Despite repeated opportunities, no counter affidavit has been filed on behalf of the respondents. We therefore, close the right of the respondent to file counter affidavit. 2. The present petition under Article 226 of the Constitution of India seeks the following reliefs: "i) Issue a writ of mandamus or any other writ, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 industrial automation and low voltage switchgear products and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as 'CGST Act'). Petitioner was entitled to transition of credit on the stock held as on 30.6.2017 in terms of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r filing the claim of transition of credit in Form GST TRAN-1 was not extended. On 28.12.2017, the Petitioner submitted a representation with Respondent No. 3 requesting them to "feed the amount of credit at backend through your system". The said letter also enclosed details of the credit available to the Petitioner under the provisions of Section 140 of the Act. 5. As a large number of assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file its TRAN-1 form, the Petitioner would drop its challenge to the statutory provisions and schemes. 7. 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 submit that the Court has granted reliefs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Manager vs Union of India, W.P.(C) 8075/2019, decided on 15.10.2019. 9. The factual position in the present case is not any different and thus, we allow the present petition and direct the respondents 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. 10. Respondents are direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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