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2019 (1) TMI 416

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.... Nikhil Sabharwal, Advocate ORDER AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to allow its claim for transfer of eligible transitional credit amounting to Rs. 9.83 crores or to decide the representations (Annexure P-11 Colly) moved by the petitio....

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....flected in the electronic credit ledger of the petitioner. The petitioner vide e-mail dated 28.8.2017 (Annexure P-5) informed the said error and also included screen shot of the electronic credit ledger that displayed transitional credit from VAT and Excise returns as nil. Thereafter, the petitioner sent the representations dated 30.8.2017, 17.10.2017, 20.11.2017, 19.12.2017 and 20.3.2018 (Annexur....

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....rm Tran-1, the petitioner was unable to claim the ITC under the GST Act. The Central Board of Indirect Taxes and Customs vide circular dated 3.4.2018 (Annexure P-9) notified an IT Grievance Redressal Mechanism to address the grievances of the taxpayers due to technical errors of the GST Portal and directed the taxpayers to make an application to the Field Officers or the Nodal Officers where there....

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.... and the IT Redressal Committee constituted for that purpose. In view of the circular dated 3.4.2018 (Annexure P-9) and the order (Annexure P-10) passed by this Court, the petitioner vide letters dated 21.5.2018, 3.8.2018 and 16.8.2018 (Annexure P-11 Colly) to respondent No.6 for redressal of its grievances, but to no effect. 3. Learned counsel for the petitioner submitted that for the relief cla....