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2021 (2) TMI 618 - HC - GSTSeeking directions to respondents to consider the representations made by the petitioner for opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit by uploading Form GST-TRAN-3 declaration - HELD THAT:- On receipt of appropriate certification from the manufacturer, the petitioner tried to upload the form GST TRAN-3 declaration on the web portal of respondents which due to technical error and on account of the respondents not having enabled the said uploading, the petitioner could not upload and/or claim credit. Immediately thereafter the petitioner had raised the said issue with the authorities and requested for necessary action including by submission of hard copy thereof to be considered by the respondents. However, the said representation has not been considered nor any order passed - A perusal of the documents produced would indicate that necessary certificate has been issued by the manufacturer. Once the said certificate has been issued, the petitioner would be entitled to claim input tax credit in relation thereto. It appears that only on account of web portal of respondents not having provided or facilitated for uploading, the petitioner not availed the said input tax credit. A mandamus is issued directing the respondents to consider the innumerable representations made by the petitioner from time to time in a manner so as to enable the petitioner to claim input tax credit either by permitting the petitioner to upload the form on the web portal or by collecting hard copies and processing the same - Petition disposed off.
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