TMI Blog2018 (9) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... s legitimately accrued in the GST transition. The due date contemplated under the laws to claim the transitional credit is procedural in nature - the petitioner has made genuine efforts for filing returns not only through online but also manually, this Court is of the view that the petitioner may be granted the relief as prayed for. This writ petition is disposed of, with a direction to the respondents either to open the portal, so as to enable the petitioner to file the TRAN 1 electronically for claiming the transitional credit or accept the manually filed TRAN 1, dated 31.01.2018, and allow the input credits - petition disposed off. - W.P.(MD)No.18532 of 2018 - - - Dated:- 10-9-2018 - Mrs. J. Nisha Banu J. For the Petitioner : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the returns can only be filed online. Accordingly, the petitioner had sent an email, dated 02.03.2018, to the Help Desk, however, no fruitful reply addressing their grievance was received. 4. In the meantime, the Government of India, in order to address the technical issues and the grievances, has issued a circular in Circular No. 39/13/2018-GST, dated 02.03.2018, to facilitate, among other things, TRAN 1 submission. This circular contemplates appointment of Nodal Officers to facilitate the filing by the struggling TRAN 1 filers. But, it is the contention of the petitioner that no such Nodal Officer is appointed till date. 5. According to the petitioner, in cases of similar nature, various High Courts of this Country has granted re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Circular issued by the Union Government has also recognized that the grievances of the tax paying public are genuine in character and therefore, evolved a structural mechanism to address the grievances of general and specific natures. In respect of TRAN 1, the guidelines gave relief only to the tax payers, who had attempted to file TRAN 1 in the GSTN Portal before the statutory due date, ie., 27.12.2017. The onus to provide evidences, for non-filing before the due date because of technical glitches, was left with the tax payers, vide the above circular. Here, the petitioner has made attempts even to file their return by manual mode, before the Assistant Commissioner, CGST Central Excise, Tirunelveli, on 31.01.2018, which, in the opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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