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TMI Blog2020 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... n on merits is now necessary. Let this exercise be undertaken at the earliest and the same shall be completed within a period of two weeks from the date of receipt of the writ of this order - Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 18738 of 2018 - - - Dated:- 26-2-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE BHARGAV D. KARIA UCHIT N SHETH FOR THE PETITIONER MR CHINTAN DAVE, AGP, MR ANKIT SHAH FOR THE RESPONDENT ORDER ( Per : Honourable Mr. Justice J. B. Pardiwala ) 1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: 21A. This Hon'ble Court may be pleased to issue a writ of mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be decided in a rational manner and the Notification dated 10.09.2018 issued by the Government of India is required to be read in a purposive manner. However, the IT Grievance Redressal Committee has considered only those defined errors showing technical glitch, but has not considered other errors. 2. Referring to the minutes of the 4th meeting of IT Grievance Redressal Committee held on 12th February, 2019, it was pointed out that the Committee had categorised the errors on account of technical/system issues and cases where there was no evidence of technical/system issues and has allowed filing of Form GST TRAN1 only in those cases where, according to it, there were technical/system issues. 3. Reliance was placed upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e laid out under circular dated 03.12.2018 of CBIC seemed applicable, and proper prescribed process was required to be followed and that such cases should not have been forwarded to the GSTC Secretariat. It was submitted that therefore, it is not as if the petitioners claim has been rejected; however, the issue is required to be decided by the concerned Nodal Officer as per the procedure laid down in the Circular dated 03.12.2018. 7. Ms. Maithili Mehta, learned Assistant Government Pleader appearing for the respondent No.2, submitted that the representation made by the petitioner is still pending consideration before the respondent No.2. 8. In view of the above, issue Rule, returnable on 13.11.2019. The decision, if any, taken b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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