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2023 (5) TMI 1303 - ALLAHABAD HIGH COURTSubmission of revised Tran-1/Tran-2 offline on 30.11.2022 on the last date - Argument is that having received the returns on the last date in offline form the department is not justified in refusing to entertain them on the incorrect pretext that such returns were filed on 01.12.2022 - HELD THAT:- Procedures have been provided to subserve the larger interest of the policy and the substantive rights of the persons, who are to be regulated by such procedures. The State having provided for a time frame to avail the facility cannot be permitted to deny the benefit of scheme only because the application was not made online, when it is not disputed that the online system itself was not functional on that day. The dealer has accordingly exercised its right in terms of the policy and has submitted offline application within the time permitted by the State under the policy. The authorities of State must make necessary amendments in the procedures so as to deal with exigency of the present kind and the rights exercised by the dealer to avail the ICT benefit cannot be denied for the reasons set forth above. Writ petition, accordingly, succeeds and is allowed.
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