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2019 (8) TMI 367

..... 9 (5) TMI 899 - DELHI HIGH COURT] and UNINAV DEVELOPERS PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (8) TMI 85 - DELHI HIGH COURT] directed the Respondents in similar circumstances to either re-open the portal to enable the Petitioners therein to again file the TRAN-I form electronically or to accept a manually filed TRAN-1 form. The Court has in those orders noted that the GST system is still in the ‘trial and error’ phase. The Court directs the Respondents in the present case also to either open the portal so as to enable the Petitioner to file the TRAN-1 electronically or to accept a manually filed TRAN-1 form on or before 13th September, 2019. The Petitioner’s claims thereafter be processed in accordance with law .....

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..... credits of the last return filed in time under Service Tax. The TRAN-1 could not be filed before the said date on account of glitches in the portal. 3. It is stated thereafter that the Petitioner contacted the GST help desk, but did not receive concrete answers, and believing that this was a mere system error which would be corrected in due course of time, waited for around 2 months for the same. Thereafter, the Petitioner mailed written submissions to helpdesk@gst.gov.in on 8th March 2018, followed by online complaints to the Self Grievance Redressal forum dated 22nd March, 2018 and 26th April, 2018. It is further submitted that subsequent to the Circular dated 3rd April, 2018 by the Central Board of Indirect Taxes and Customs, the Petitio .....

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..... evision of the TRAN-1 form was only up till 27th December 2017. It is thus contended that even though the Petitioner realized that it had committed an inadvertent error in filing of the said form, such error was discovered only after the last date for filing of such TRAN-1 form was over. It is stated that the Petitioner only raised the said issue 2 months after filing the said form, and hence it is the Petitioner who failed to act within the time limit prescribed and is now maliciously trying to project its case as falling under the umbrella of system/technical glitches in the online portal. The said affidavit is however silent on whether the Petitioner s case has been considered by the IT Grievance Redressal Committee constituted by the Re .....

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