TMI Blog2019 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal and therefore, the fact of a technical glitch is not able to be accounted for in the system. The Court therefore, directs that the Respondents to either open the Portal to enable the Petitioner to again file the TRAN- 1 Form electronically, failing which they will accept the manually typed TRAN 1 Form on or before 31st August, 2019. The Petitioner s claim shall thereafter be processe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counter affidavit stated that by circular dated 3rd April, 2018 issued by the Central Board of Indirect Taxes and Customs (CBIC), an IT Grievance Redressal Committee (ITGRC) had been formed to address the grievance of tax payers due to the technical glitches of GST Portal. It is stated that the Petitioner s case was placed before the ITGRC on 12th February, 2019. The ITGRC concluded that the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regime with effect from 1st July, 2017. All that had to be done was to carry forward the said CENVAT Credit under the new GST regime. However, for no fault of the Petitioner, despite repeated attempts, it could not file the form GST TRAN-1 claiming the tax credit. Learned counsel for the Petitioner points out that Respondents will get a report of technical error, only if the person trying to upl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been disputed by the Respondents in their reply. 6. As observed by this Court in several orders i.e. in Bhargava Motors v. Union of India 2019 SCC OnLine Del 8474 = 2019 (5) TMI 899 - DELHI HIGH COURT , Kusum Enterprises Pvt. Ltd. v. Union of India [WP(C) 7423/2019] = 2019 (7) TMI 945 - DELHI HIGH COURT and Sanko Gosei Technology India Pvt. Ltd. v. Union of India Ors. [WP(C) 7335 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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