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TMI Blog2021 (3) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... where it was held that The exchange of communications between 28.12.2017 and 01.01.2020 reveal that the petitioner has been diligent in making efforts to open the portal and upload the forms and the respondents are directed to do the needful forthwith to enable the petitioner to upload the requisite forms. In the present case also, the petitioner has made out a clear case for grant of relief. The third respondent is said to be the nodal officer. The respondents 2 and 3 are directed to facilitate the uploading of Form TRAN-1 by the petitioner as originally prayed for by her - application allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... o relief can be granted in this writ proceedings. 6.I carefully considered the rival contentions and went through the materials on record. 7.The case on hand is squarely covered by the order dated 14.02.2020 made in W.P.No.3328 of 2020. A learned Judge of this Court, in the aforesaid decision, held as follows:- "3.Notwithstanding this, at paragraph-5, the Board places the onus upon the assessee to establish a demonstrable glitch in the portal. Such requirement does not figure in the Act prior to 03.04.2018 and thus an assessee has not been put to notice that he would have to collect evidence of difficulty/technical glitch in uploading forms. 4.Rule 117 was amended by insertion of sub-rule (1A) on 10.09.2018, extending the due date fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital that the distinction between transition of a credit and utilisation of such credit after verification by an Officer is taken note of in the proper perspective. 7. In fine, I allow this Writ Petition, drawing support from the following three decisions:- i) Adfert Technologies Pvt. Ltd. V. Union of India (CWP No. 30949 of 2018 (O&M) dated 04.11.2019 of the Punjab and Haryana High Court ii) Avante Tablewares Throughs V. The Nodal Officer (C/SCA/5758/2019 dated 06.09.2019 of the Gujarat High Court and iii) Siddharth Enterprises V. Nodal Officer (2019 (29) GSTL 664 of the Gujarat High Court". 8.The said order was taken on appeal by the department. But the Hon'ble Division Bench vide order dated 23.09.2020 in W.A.No.788 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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