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TMI Blog2019 (10) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit to GST or alternatively, in the event that the respondents are not able to pen the GSTN portal, the respondents may be directed to accept the GST TRAN-I manually and allow the credit and permit the petitioner to utilize the said credit for payment of GST tax and pass such further orders in the interests of justice.' 2. We have heard the submissions of Sri C.V.Narasimham, learned counsel appearing for the writ petitioner; of learned Assistant Solicitor General of India, appearing for the respondents 1 to 6; and, of the learned Government Pleader for Commercial taxes appearing for the 7th respondent. We have perused the material record. 3. The case of the writ petitioner is this: The petitioner is engaged in the business of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after examining the issue, the matter will be forwarded to the GSTN and that on receipt of the grievance from the jurisdictional GST authorities, the GSTN authorities will resolve the issue. The petitioner addressed a letter, dated 12.04.2018, to the 1st respondent informing about the problem being faced by the petitioner and its inability to file the return and requested to resolve the issue and allow it to take credit amount in the GST credit ledgers. The petitioner also brought to the notice of the 1st respondent, the contents of the Circular no.39/13/2018-GST, dated 03.04.2018, vide their letter, dated 12.04.2018. However, no action has been taken by the 1st respondent to resolve the issue. For no fault of the petitioner and technical i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2019. In the background of the above facts & circumstances, and being aggrieved of the inaction on the part of the respondents, the petitioner filed the present writ petition. 4. Learned Government Pleader representing the office of the learned Advocate General appearing for the respondents would submit that the petitioner was lax and did not avail the extended time and that the petitioner is not entitled to the equitable relief. 5. In the light of the facts and submissions, the only question that falls for consideration is as to whether the petitioner's request can be considered and, if so, whether the respondents can be directed to either open the portal to enable the petitioner to now file FORM GST TRAN-1 electronically or whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision was attempted but no error/no valid error reported.' Thus, in the absence of evidence, the re-filing of the form by the petitioner was not allowed. The petitioner therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message 'error occurred in submission'." In the afore-stated decision, while dealing with an identical issue, the Delhi High Court referred to the precedents and held as follows: - 'As observed by this Court in several orders i.e., in Bhargava Motors v. Union of India [2019 SCC on Line Del 8474 - 2019-VIL-218-DEL], Kusum Enterprises Pvt.Ltd. v. Union of India [WP(C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X
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