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2019 (8) TMI 367

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..... s 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 - petition disposed off. - W.P.(C) 10811/2018 - - - Dated:- 1-8-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitioner Through: Mr. Karan Sachdev, Mr. Kunal Kapoor and Ms. Avisha Khatri, Advocates. Respondents Through: Mr. Satyakam, ASC for Respondents/GNCTD Mr. Amit Bansal, Standing counsel with Mr. Aman Rewaria, Advocates for R-2 3 O R D E R 1. This .....

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..... 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 Petitioner submitted a letter dated 27th April 2018 to the jurisdictional Assessing Officer, SGST of the Petitioner. It is stated that the Petitioner also noticed that there were glitches arising in filing of form GST TRAN -1 in three other States excluding Delhi as well, and subsequently, the petitioner also submitted furth .....

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..... ed 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 Respondents to look into similar complaints. 5. The Court has in several recent orders including order dated 13th May, 2019 in WP(C) No. 1280/2018 (Bhargava Motors vs. Union of India Ors.) = 2019 (5) TMI 899 - DELHI HIGH COURT and order dated 29th July, 2019 in WP(C) No.13772/2018 (Un .....

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