TMI Blog2019 (10) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... ches in uploading the returns/forms in the portals of the respondents - In fact, the records reveal that the petitioner has approached the respondents in time, but due to technical glitches, he could not succeed in his attempt to upload the files. Admittedly, the portal is not opened due to technical glitches as admitted by the respondents dated 22.01.2018, 26.01.2018 and 22.04.2019. Therefore, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is concerned for the purpose of availing Input Tax Credit. 2.According to the petitioner, he has been continuously trying to upload his inputs for availing Input Tax Credit, but the system did not accept the same and an automated reply was given that the respondents are working on the issue reported and would update the petitioner soon. The same had continued due to technical glitches till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er time. Therefore, the writ petition is liable to be dismissed. She would also vehemently contend that the case decided by this Court in Tara Exports'(cited supra) is not applicable to the writ petitioner, as the petitioner therein approached the Court after filing his returns even before the last date, whereas, in the present case, the petitioner has not initiated filing of TRAN-1 before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tara Exports's case. Admittedly, the portal is not opened due to technical glitches as admitted by the respondents dated 22.01.2018, 26.01.2018 and 22.04.2019. Therefore, I am inclined to grant the relief as sought in the writ petition. 7.Accordingly, the writ petition is allowed and the respondents are directed either to extend the date of submitting the declaration electronically in FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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