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2019 (10) TMI 477 - HC - GSTFailure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - whether the respondents can be directed to either open the portal to enable the petitioner to now file FORM GST TRAN-1 electronically or to permit the petitioner to submit manually the typed Form GST TRAN-1 for acceptance by the respondents? HELD THAT - It is beneficial to refer to the decision of the High Court of Delhi in UNINAV DEVELOPERS PVT. LTD. V. UNION OF INDIA OTHERS 2019 (8) TMI 85 - DELHI HIGH COURT wherein the facts are as follows - On account of technical glitches the petitioner therein was unable to claim CENVAT credit in Form TRAN-1; and the petitioner could not file TRAN-1 electronically due to technical glitches of GST Portal; and when the matter was placed before ITGRC it concluded that the present case falls under the category of B2 that is Cases in which TRAN-1 filing attempted for the first time or revision was attempted but no error/no valid error reported. - Thus in the absence of evidence the re-filing of the form by the petitioner was not allowed. The petitioner therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message error occurred in submission . Thus the petitioner s request merits consideration. The Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1electronically or in the alternative accept the Form GST TRAN-1 presented manually on or before 31.08.2019. It is needless to say that thereafter the petitioner s claim shall be processed in accordance with law.
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