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2021 (9) TMI 907 - HC - GSTTransitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - petitioner was not allowed the facility of ITC since “as per GST system log, there are no evidences of error or submission/filing of TRAN-1” - Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- It is seen that the near identical circumstances the Delhi High Court in AAGMAN SERVICES PRIVATE LIMITED VERSUS UNION OF INDIA & ORS. [2019 (11) TMI 1248 - DELHI HIGH COURT] permitted the Petitioner in that case to submit his TRAN-1 form either electronically or manually. In that case too, the Petitioner’s case was considered in the meeting of the GST Council. In the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date. It will be open to the authorities to verify the genuineness of the claim of the Petitioner in accordance with law and pass appropriate orders. Petition disposed off.
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