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2019 (12) TMI 46 - HC - GSTUnable to upload TRAN-1 Form - transitional input tax credit - transition to GST regime - HELD THAT:- A Division Bench of this Court has already disposed of the aforesaid writ petition in the case of M/S JAY BEE INDUSTRIES VERSUS UNION OF INDIA AND OTHERS [2019 (11) TMI 1245 - HIMACHAL PRADESH HIGH COURT] wherein it has specifically been held that it was only on the ground of technical glitches that TRAN-1 Form could not be filed as the GST network had prevented the petitioner from claiming input tax credit of the excess duty paid by its vendor. Admittedly, such technical glitches have continued even thereafter. Once, that be so, then obviously, it cannot be said that the respondents have either deliberately or willfully violated the orders of this Court. Contempt petition dismissed.
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