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2019 (11) TMI 471

..... GST dated 03.04.2018 - HELD THAT:- The nature of reliefs sought in the present petition and the facts disclosed herein is fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT] wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019 - .....

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..... edural in nature and thus merely directory and not a mandatory; v) To issue a writ, order or direction declaring Section 164 of the Central Goods and Services Tax Act, 2017 as unconstitutional as it suffers from vice of excessive delegation vi) to award for costs of this Petition; and vii) to grant such further and other reliefs as the nature and circumstances of the case may require. 2. At the outset, learned counsel for the petitioner submits that if the Court were to issue directions as sought in prayers (ii) and (iii), he would not press the remaining prayers. 3. The case of the petitioner as stated in the petition is that it is engaged in the business of trading of steel pipes and is registered under the Central Goods and Service Tax A .....

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..... e government to address the grievances of the tax payers who could not file the declaration due to technical glitches on GST Portal. Furthermore, petitioner also relies upon several communications exchanged with the respondents in the above context, including the e-mail received on 30.03.2019 from the respondent No. 2- Assistant Commissioner of Central Goods and Services Tax Division, stating that as per the information received from GSTN, petitioner s request for opening of portal had been approved, further requesting it to take immediate action for filing the declaration before the last date i.e. 31.03.2019. However, on the same date, respondents retracted the said approval. 6. Thereafter, petitioner engaged in further correspondence with .....

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..... ird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine 9250 = 2019 (7) TMI 1102 - DELHI HIGH COURT and Sare Realty Projects Private Limited vs Union Of India, W.P. (C) NO. 1300/2018, decided on 01.08.2018 = 2018 (9) TMI 373 - DELHI HIGH COURT to urge that the Court has granted reliefs to several other parties who were in similar situation. 8. Mr. Harpreet Singh, learned Senior Standing counsel for GST submits that petitioner was given an opportunity to submit evidence to demonstrate technical glitch for re-considering his request, however, he failed to do so and thus his representation was rejected. He submits that as per GST system logs, there was no evidence of system error in the log and since the petitioner did not provide any new .....

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