TMI Blog2019 (9) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... r said form manually on or before 15th October, 2019 and thereafter, process the Petitioner s claim for ITC in accordance with law. Petition disposed off. - W.P.(C) 3736/2018 - - - Dated:- 16-9-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitioner Through: Mr. Aseem Mehrotra and Mr. M.K. Gandhi, Advocates Respondents Through: Mr. Anurag Ahluwalia, CGSC, Mr. Kartikeya Rastogi Mr. Abhigyan Siddhant, Advocates for Respondent No.1 Mr. Harpreet Singh Mr. Satyakam, Advocates for Customs. O R D E R Dr. S. Muralidhar, J.: 1. The Petitioner, registered under the Central Goods and Services Tax Act, 2017 ( CGST Act ) has filed this petition inter-alia seeking a direction to the Respondents to permit the Petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 8th March and 19th March, 2018 to the jurisdictional GST Authorities, as well as representations dated 20th March, 2018 and 21st March, 2018 to the Ministry of Finance, Union of India and the GST Council respectively. With no response having been received from any of the aforesaid authorities, the Petitioner filed the present petition claiming the above relief. 4. Mr. Aseem Mehrotra, learned counsel for the Petitioner placed reliance on a judgment dated 6th September, 2019 of the Gujarat High Court in Special Civil Application No.5758/2019 (M/s. Siddharth Enterprises v. The Nodal Officer) = 2019 (9) TMI 319 - GUJARAT HIGH COURT whereby in similar circumstances the High Court has permitted the Petitioners in those cases to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was unable to file the TRAN-1 form on account of technical glitches. This Court referring to the decision of the Madras High Court dated 10th September, 2018 in W.P.(C) No. 18532/2018 in Tara Exports vs. Union of India = 2018 (9) TMI 1474 - MADRAS HIGH COURT held as under: 11. In the present case also the Court is satisfied that the Petitioner s difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) the Petitioner was not able to fill the GST TRAN-1 form for claiming ITC by the deadline of 27th December, 2017. After that date, the GST Network had disallowed any request for online submission of the TRAN-1 Form and accordingly, the Petitioner, filed the TRAN-1 form manually on 31st May, 2019 with its jurisdictional officer. Relying on its orders in Bhargava Motors v. Union of India 2019 SCC OnLine Del 8474 = 2019 (5) TMI 899 - DELHI HIGH COURT , Kusum Enterprises Pvt. Ltd. v. Union of India [W.P.(C)7423/2019] and Sanko Gosei Technology India Pvt. Ltd. v. Union of India Ors. [W.P.(C) 7335/2019] = 2019 (7) TMI 945 - DELHI HIGH COURT , the Court held as under: 6. As pointed out in earlier orders of this Court, there app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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