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TMI Blog2021 (12) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... their accumulated credit which is protected by Article 300A of the Constitution. The lack of an effective revisional mechanism would leave the taxpayers remediless, which, to our minds, could not be the intention of the law, and moreover, no provision was brought to our notice which extinguishes the said right of the taxpayer. The present writ petition is allowed in accordance with paragraphs 28 and 29 of the judgment of this Court in Super India Paper Products. However, the date for accepting the TRAN-1 Form electronically or manually shall be read as 15th December, 2021. Petition allowed. - W.P.(C) 1548/2021 & CM APPL. 4437/2021 - - - Dated:- 29-11-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, so as to ensure the ends of justice, or else the Petitioner shall suffer irreparably; v. to grant costs of this Petition; and vi. to award such further and other reliefs as the nature and circumstances of the case may require. Pass such other order(s) or further orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the case, for which act of kindness the petitioner as is duty bound shall ever pray. 2. The petitioner has attached the screenshot showing the invoices uploaded on the portal. Though the petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner had filed grievances dated 13th April, 2018 and 20th April, 2018 on the portal. Thereafter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter recording the fact that Petitioner has placed a copy of the screenshot evidencing that it was unable to file the TRAN-1 Form on the GST Portal, allowed it to file the TRAN-1 Form electronically, or manually. The relevant portion of SRC Aviation (supra) reads as under: 9. The factual position in the present case is not any different. At this juncture, it may be noted that as per Notification No. 49/2019: MANU/CGST/0051/2019 dated 09.10.2019 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 31.12.2019. This itself demonstrates that the Respondents recognise the fact that the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 31.12.2019. Respondents shall process the petitioner's claim in accordance with law once the Form GST TRAN-1 is filed. The petition is allowed in the aforesaid terms. In Triveni Needles Pvt. Ltd. v. Union of India and Ors., this Court had extended the benefit to taxpayers who did not have some electronic record. Therefore, we see no reason to deny the same to these Petitioners who are on a much better footing. xxx xxx xxx 28. All the petitions in the first, second and third batch are allowed, and all the pending applications also stand disposed of. 29. Respondents are directed to either re-open the online portal so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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