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TMI Blog2019 (8) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Shivani Mathur forR-1&2 O R D E R CM APPL. 37004/2019 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 8971/2019 & CM APPL. 37005/2019(direction) 2. Notice. Respective counsel 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 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected to reverse the claim of ITC or suffer consequences of interest and penalty. The Petitioner accordingly reversed the ITC claimed in the returns for the months 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 visit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in earlier orders of this Court, there appear to be technical errors or technical glitches of various kinds in the GST system, 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 regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem on account of network failures or other failures. 10. The Court therefore, directs that the 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 aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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