TMI Blog2019 (10) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... case falls under the category of B2, that is, Cases in which TRAN-1 filing attempted for the first time or revision 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 . The petitioner s request merits consideration - the Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is engaged in the business of manufacture of FIBC Bags and Plastic Crates. The petitioner was registered with Central Excise Department prior to introduction of GST. On introduction of Goods and Service Tax (GST), with effect from 01.07.2017, the petitioner had obtained registration under the new law and is assigned to the State jurisdiction for the purpose of assessment. In terms of transitional provisions of CGST Act, 2017, the unutilized credit of duty/tax as on 30.06.2017 can be transferred to GST as per the conditions prescribed under various provisions of law. A form TRAN-I has been prescribed for availing the credit. The Central Government extended the time limit for filing the form TRAN-I till 27.12.2017, vide Order No.10/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue. For no fault of the petitioner and technical issues on web portal, which could not be resolved, an amount of ₹ 49,90,830/- is locked up causing financial strain to the petitioner. The petitioner addressed letter, dated 17.09.2018, to the 4th respondent informing about their grievance with a request to resolve the issue, as the grievance was not resolved by the jurisdictional GST authorities. Copy of the said letter, dated 17.09.2018, was also marked to the respondents 1 and 3; but, no response was received from them. The 4th respondent vide letter, dated 05.10.2018, advised the petitioner to file the IT grievance through jurisdictional Field Officer or nodal officer of GST. The petitioner again addressed a letter, dated 16.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to either open the portal to enable the petitioner to now file FORM GST TRAN-1 electronically or whether the petitioner can be permitted to submit manually, the typed Form GST TRAN-1 for acceptance by the respondents. 6. Learned counsel for the petitioner placed reliance on a decision of the Madras High Court in Tara Exports v. The Union of India Others 2018 (9) TMI 1474 MADRAS HIGH COURT in support of his contentions and contended that the Madras High Court, in the cited decision, referred to the judgments of various High Courts and noted that various High Courts granted reliefs to the petitioners in various proceedings before the High Courts under similar circumstances. He also placed reliance on a decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 of India Ors [WP(C) 7335/2019] 2019-VIL-341-DEL], the entire GST system is still in a trial and error phase and it will be too much of a burden to place on the Assessee to expect them to comply with the requirement of the law where they are unable to even connect to the system on account of network failures or other failures. Eventually, the Delhi High Court granted the relief to the petitioner therein. This Court having noted the above decision of the Delhi High Court granted relief to the petitioner in W.P.no.3298 of 2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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