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2021 (12) TMI 121 - HC - GSTReopening of portal for filing of Form TRAN-1 - validity of Rules 117 to 120A of the CGST Rules, 2017 - HELD THAT:- Though, it is the case of the respondents that such a technical glitch/error cannot be considered as an error on the GST common portal, yet this Court in the case of SUPER INDIA PAPER PRODUCTS BENLON INDIA LTD., AND OTHERS VERSUS UNION OF INDIA THROUGH MINISTRY OF FINANCE, SECRETARY & ORS. UNION OF INDIA & ORS. COMMISSIONER, DELHI GOODS & SERVICES TAX & ANR. [2021 (6) TMI 108 - DELHI HIGH COURT] where it was held that In the opinion of this Court, a genuine mistake should not result in the Petitioners’ losing out on their accumulated credit which is protected by Article 300A of the Constitution. The lack of an effective revisional mechanism would leave the taxpayers remediless, which, to our minds, could not be the intention of the law, and moreover, no provision was brought to our notice which extinguishes the said right of the taxpayer. The present writ petition is allowed in accordance with paragraphs 28 and 29 of the judgment of this Court in Super India Paper Products. However, the date for accepting the TRAN-1 Form electronically or manually shall be read as 15th December, 2021. Petition allowed.
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