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2019 (8) TMI 1079 - HC - GSTUnable to avail Input Tax Credit - Form TRAN–1 - HELD THAT:- There appear to be technical errors or technical glitches of various kinds in the GST system, which is still in the ‘trial and error’ phase. There is merit in the contention of the Petitioner that in its case, if it was not able to even connect with the server, then at the end of the Respondents, the fact of a failed attempt at filing a return may not even be registered on the system. Added to this is the fact that the Petitioner’s eligibility to claim CGST input in the sum of ₹ 3,82,08,278.53 has not been disputed by the Respondents in their reply. The Court therefore, directs that the Respondents to immediately process the Petitioner’s representation dated 28th March 2019 and either reflect the ITC claim of the Petitioner in the electronic credit ledger or communicate to the Petitioner the reasons for its inability to do so on or before 13th September 2019. Petition disposed off.
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