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2019 (7) TMI 945 - HC - GSTFiling of the TRAN-1 Form - Carry forward credit of eligible duties, both CGST and the GST - glitches in the online system - HELD THAT:- In similar circumstances, this Court in BHARGAVA MOTORS VERSUS UNION OF INDIA & ORS. [2019 (5) TMI 899 - DELHI HIGH COURT] permitted the filing of the TRAN-1 Form manually - Learned counsel for the Respondents has no objection if similar directions are issued in the present petitions as well. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioners to again file the TRAN-1 Forms electronically, failing which the Department will accept the manually filed TRAN-1 Forms on or before 31st July, 2019. The Petitioners’ claims will thereafter be processed in accordance with law. Petition disposed off.
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