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TMI Blog2022 (3) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... S.Ragaventhre, Junior Standing Counsel ORDER The petitioner has filed this writ petition for a writ of Mandamus to direct the respondent to permit the petitioner/tax payer to file or revise form Tran-1 already filed either electronically or manually and consequently avail the benefits towards that. 2. The facts of the case are that the petitioner attempted to transition the unutilised input cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has not submitted any grievance as per the Standard Operating Procedure (SOP) in the above circular to substantiate that the petitioner facing any technical problem on account of the IT related issues and therefore the petitioner is not entitled for the relief. It is further submitted that the decision of the Delhi Court in W.P. (C) 11040/2018, W.P (C) 196/2019, W.P (C) 8496/2019 and W. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was a technical difficulty as it ends. The learned counsel for the respondent, therefore, submits that there was no technical difficulty in the common portal for a registered user and therefore no concession can be extended to the petitioner. It is submitted that the writ petition is delayed and filed after a lapse of three years implying that the petitioner has given up the rights. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents. I also perused the orders cited by the learned counsel for the respondents. 5. As a matter of fact, a detailed order was passed in W.P.(MD).Nos. 7093 and 11614 of 2020, and the same was followed in W.P.(MD).No.11614 of 2020. These decisions are inspired from the decision of the Division Bench of this Court in the case of Commissioner of GST and Central Excise, Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records and returns of the petitioner under the Central Excise Act, 1944 and if the credit had been unutilised on the cut off date (i.e) 30.06.2017, the respondents shall suitably credit into the electronic credit register of the petitioner the amount which had remained unutilized and would not be transitioned under the GST regime. This exercise shall be carried by the respondents within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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