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TMI Blog2022 (7) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... or the State. Mr. K.K. Maiti, Mr. Bhaskar Prosad Banerjee, Ms. Aishwarya Rajyashree, Mr. Tapan Bhanja ... for CGST authority Mr. Siddhartha Lahiri, Mr. Tapan Bhanja. .........for the UOI. in WPA 7926 of 2021. Mr. Sanjay Bhaumik, Mr. Indranil Banerjee, Mr. Subrata Mukherjee. .........for the petitioner in WPA 5065 of 2020. Mr. Sandip Choraria, Mr. R. Chatterjee, .........for the petitioner, in WPA 10104 of 2021. Ms. Sweta Mukherjee ... for petitioner in WPA 5573 of 2020 Mr. Sujit Mitra .... for Union of India in WPA 5573 of 2020 ORDER Heard learned advocate appearing for the parties. All these writ petitions are heard and disposed of by this common order for similarity of the issues involved in all these writ petitions. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1 could not be uploaded in time or in appropriate form. The other common but most important feature in all these cases is the entitlement of the writ petitioners to the input credit has crystallized. This crystallized right, which ripened into the vested right, is now being denied to the writ petitioners on account of procedural problem. In this factual background, we require to examine as to whether the order or direction passed by the learned Single Judge was appropriate or otherwise. Thus, we are fully convinced that the decision which were rendered above have clearly brought out the difficulties faced by the assesses and also as to how the assesses having substantially complied with the requirement under law and having been entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer will be entitled to examine the legality of the claim on such form being filed by the assessee. Thus, for the above reasons, we find that the substantial part of the order and the directions issued by the learned writ Court as well as reasoning given merits acceptance. However, we are of view that instead of directing the portal to be open, the direction issued in Hans Raj Sons (supra) is more assessee friendly. We also find identical directions have been issued in the case of Amba Industrial Corporation vs. Union of India reported in (2020) 117 Taxman. Com 195 (P & H). Considering and following the aforesaid judgements of the Division Bench of this Court as well as Bombay High Court all these writ petitions are disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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