9911796707
TMI Blog2021 (2) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... claims that this error has occurred because of the introduction of new and vastly different tax regime (GST) of which the Petitioner had no prior experience whatsoever, and thus it was new to the filing of Form GST TRAN-1 as well. For the aforesaid bona fide human error, inadvertently, it failed to take into account certain invoices, on which service tax amounting to ₹ 40,36,542/- was not reflected in TRAN-1 Form. The difficulty faced by the Petitioner was a genuine one. Due to an inadvertent human error and oversight on the part of the Petitioner, its substantive right should not be denied. Petitioner should therefore not be precluded from having its claim examined by the authorities in accordance with law - there are no hesitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled, and the coordinate Bench of this court, to which one of us (Sanjeev Narula J.) is a member, has already heard the arguments and reserved the judgment. Accordingly we are proceeding to decide the present petition on the basis of the available record and the submissions made by the counsels. 4. By way of the present petition, directions are sought to allow the petitioner to modify/revise Form GST TRAN-1 filed by it, either by opening the GST portal or by permitting submission of manual modified/rectified Form. 5. Briefly stated, the Petitioner is set up as a not-for-profit company under Section 25 of the Companies Act, having its registered office in Delhi, for peering of internet service providers amongst themselves and for routi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The learned counsel for the Petitioner submits that issue involved in the present case is covered by several decisions of this Court, and in particular the judgments rendered in Blue Bird Pure Pvt. Ltd. v. Union of India and Ors., 2019 SCC OnLine Del 9250; Arvind Beauty Brands Retail Pvt. Ltd. v. Union of India Ors., [W.P.(C.) No. 4556/2019 dated 7th August, 2019]; A B Pal Electricals Pvt ltd v. Union of India Ors. [W.P.(C.) No. 6537/2019 dated 17th December, 2019]; SRC Aviation (P) Ltd. v. Union of India and Ors., [W.P.(C.) No. 12167/2019 dated 17th December, 2019]; and Adfert Technologies Pvt. Ltd. v. UOI, 2019 SCC OnLine P H 5701. 8. On perusal of the record, it emerges that Petitioner has filed TRAN-1 form within the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficulty faced by the Petitioner was a genuine one. Due to an inadvertent human error and oversight on the part of the Petitioner, its substantive right should not be denied. Petitioner should therefore not be precluded from having its claim examined by the authorities in accordance with law. 10. In view of the aforesaid decisions, we have no hesitation in allowing the request of the Petitioner and accordingly the present petition is allowed. The Respondents are directed to open the online portal so as to enable the Petitioner to re-file the rectified TRAN-1 form electronically, or, accept the same manually with the corrections within a period of three weeks from today. Petitioner s claim shall thereafter be processed in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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