2021 (2) TMI 1043

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..... ST Act, 2017 and perhaps the abovementioned officer was not competent to receive the TRAN-1 Form, but, notwithstanding the mistake, there is another hurdle that the Petitioner must cross i.e., the delay on the part of the Petitioner in approaching this Court. However, considering the fact that in a batch of petitions, this Court has examined similar issues and the same are pending decision, at thi .....

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..... ortal due to technical glitches, the same was filed manually within the prescribed time on 26th December, 2017 with the State GST Authorities, specifically the office of Commissioner/ VATO, Ward-71, Delhi as is evidenced from Annexure P-3 to the present writ petition. 2. Although filing with the office of Commissioner/ VATO, Ward-71, Delhi was not in accordance with the procedure under the CGST .....

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