TMI Blog2018 (12) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... documents filed in the typed set of papers, this Court is satisfied that the petitioners have made genuine attempts to file their returns, which satisfies the ingredient of the circular in Circular No. 39/13/2018-GST also. Petitions are disposed of, with a direction to the respondents to open the portal, so as to enable the petitioners to file their TRAN-1 electronically for claiming the transitional credit and allow the input credits. - W.P.(MD)Nos.22010 & 22011 of 2018 - - - Dated:- 1-11-2018 - Mrs. Justice J. Nisha Banu For the Petitioner : Mr.S.Karunakar (In both WPs) For the Respondents : Mr.R.Aravindan, Standing Counsel, Mr.K.Ashokkumar Ram, Mr.D.Muruganantham, Additional Government Pleader COMMON ORDER There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing by the struggling TRAN 1 filers. But, the grievance of the petitioners is that so far, no such Nodal Officer is appointed, which is not refuted by the learned Standing Counsel. 5. The learned Counsel for the petitioners relied upon a decision of this Court made in W.P.(MD)No.18532 of 2018, dated 10.09.2018 (in the case of Tara Exports, Rep. by its Partner, Narayan Bharathan v. Union of India, Rep. by Principal Secretary, Ministry of Finance, New Delhi and others ), wherein, this Court, after discussing various issues and various decisions rendered by various Courts across the Country, has passed the following order: 7. The Circular issued by the Union Government has also recognized that the grievances of the tax payin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. Accordingly, 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, after processing the same, if it is otherwise eligible in law. Considering the facts and circumstances of this case, this Court has passed the above order and therefore, it shall not be a precedent. No costs. 6. On a perusal of the typed set of papers accompanying the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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