TMI Blog2019 (8) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... resent one, where the Petitioners are not able to link with the Portal 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 TRAN 1 Form already filed manually by the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed dealer is unable to claim transitional credit under DVAT Act and input tax credit which works out to ₹ 65,03,389/-, in Form TRAN 1. 4. Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim the input tax credit (ITC) has not been doubted by the Respondents. However, for no fault of the Petitioner, despite repeated atte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also had carry forward of tax credit amounting to ₹ 28,94,242/- and duly disclosed the same in column 5 (c) of the TRAN-1 . A copy of the above manual application filed with the Jurisdictional ward officer is enclosed with the petition as Annexure P-7. 6. As pointed out in earlier orders of this Court, there appear to be technical errors or technical glitches of various kinds in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ror phase and it will be too much of a burden to place on the Assessees to expect them to comply with the requirement of the law where they are unable to even connect with the system on account of network failures or other failures. 8. The Court would urge the ITGRC to review the policy it has adopted in such cases, and acknowledge instances like the present one, where the Petitioners are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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