TMI Blog2019 (8) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner that in its case, if it was not able to even connect with the server, then at the end of the Respondents, the fact of a failed attempt at filing a return may not even be registered on the system. Added to this is the fact that the Petitioner s eligibility to claim CGST input in the sum of ₹ 3,82,08,278.53 has not been disputed by the Respondents in their reply. The Court therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the Respondents as noted above accepts notice. 3. This is one other case, where on account of technical glitches, a registered dealer is unable to claim input tax credit (ITC) which works out to ₹ 3,82,08,278.53 in Form TRAN 1. 4. The Petitioner states that it uploaded its claim for ITC on account of unsold stock as on 30th June 2017 in Form TRAN 1 on 10th Octobe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths of July 2018 and August 2018 filed on 30th October 2018 and 27th November 2018. 6. The Petitioner claims that it started following up the matter with GST helpdesk and the authorized representative of the Petitioner made personal visits to the office of the Respondents. On 20th March 2019, the Petitioner received an email from GST helpdesk stating that issue has been resolved. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which is still in the trial and error phase. There is merit in the contention of the Petitioner that in its case, if it was not able to even connect with the server, then at the end of the Respondents, the fact of a failed attempt at filing a return may not even be registered on the system. Added to this is the fact that the Petitioner s eligibility to claim CGST input in the sum of ₹ 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents to immediately process the Petitioner s representation dated 28th March 2019 and either reflect the ITC claim of the Petitioner in the electronic credit ledger or communicate to the Petitioner the reasons for its inability to do so on or before 13th September 2019. If the Petitioner is aggrieved by such decision, it will be open to the Petitioner to seek legal remedies that may be ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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