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TMI Blog2019 (1) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... .Manikya Khanna, Mr.Umang Kumar Singh & Mr.Pratyaksh Sharma, Advocates for R-4/GST Network ORDER 1. The petitioner's grievance is that the credit it claimed in TRAN-I Form, uploaded on 27.12.2017, pursuant to the mandate of the law [Section 140(3) of the Central Goods and Service Tax Act, 2017] did not result in reflection of appropriate credits available to it [which it claims to be to the tune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the petitioner's claim was that there was no technical defect or glitch and consequently, the figures provided did not entitle it for the reflection of any credit in the electronic ledger. The relevant parts of that meeting relied upon [para 3.2 (e)] reads as follows: "3.2 EVP, GSTN further elaborated the cases under the Category 'B', where no technical issues were found on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onducted prior to 30.03.2017, for which the law entitled it to credit, it appears to the Court that the authorities have so far not looked into the merits of the claim for input credit but rather rejected his entire entitlement itself on the ground that the credit reflected in the electronic ledger does not show any figure. The conundrum which the Court is presented with here is that if the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to be the case. 6. In these circumstances, the Court is of the opinion that the respondents should disclose as to what was actually filled in the TRAN-I Form [whether for the first time or the second time when it was uploaded], by the petitioner in this case and the basis of its assertion that no credit was available to it, having regard to the fact that the petitioner claims credit on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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