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2019 (10) TMI 556 - HC - GSTFiling of TRAN-1 - reopening of GSTN portal - post GST regime - transitional credit - manual/electronic filing of return - HELD THAT:- It is beneficial to refer to the decision of the High Court of Delhi in UNINAV DEVELOPERS PVT. LTD. VERSUS UNION OF INDIA & ORS. [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’.” 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-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 30.09.2019.
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