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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 ..... case is not any different 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) 3961/2019 - - - Dated:- 22-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Ruchir Bhatia, Sr. Standing counsel. Respondents Through: Mr. Abhinav S. Raghvendra, Sr. Counsel for UOI/R-1. Mr. Anuj Aggarwal with Mr. Ankit Monga, Advs. for R-3. VIPIN SANGHI, J (Oral): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to transition of credit on the stock held as on 30.6.2017 in terms of Section 140(3). The last date for filing the claim of transition of credit in Form GST Tran-1 was 27.12.2017. The last date to submit details of outward supply was extended to 31.12.2017. 4. In the month of December, 2017, Petitioner made several attempts to upload its claim for transition of credit in Form GST TRAN-1, but was unsuccessful on account of technical glitches on the Common Portal. On inquiry from other professionals, the Petitioner came to know that even on the last date, i.e., 27.12.2017, the system was repeatedly showing errors and therefore, a large number of assessees had been unable to upload the claim for transition of credit in Form TRAN-1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions 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 to several other similarly placed parties. 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. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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