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2019 (11) TMI 471

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..... ame 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 - petition disposed off. - W.P.(C) 6331/2019 & CM No. 26983/2019 - Dated:- 6-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Rajat Mittal, Adv. Respondents Through: Mr. Kirtiman Singh, CGSC with Mr.Waize Ali Noor, Adv. for R-1. Mr. Harpreet Singh, Sr. Standing counsel with Ms.Suhani Mathur and Mr.Ankit Singh, Advs. for R-2, 3 and 4. SANJEEV NARULA, J (Oral): 1. The present petition under Article 226 of .....

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..... 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 Act, 2017 (hereinafter referred as GST Act). Before the introduction of the GST Act, as on 30.06.2017, the petitioner had a closing stock of pipes purchased from M/s Avon Steel Industries Private Limited of ₹ 71,35,431/- inclusive of excise duty of ₹ 7,92,826/-. Petitioner was entitled to transition of credit of the amount of Excise duty in terms of Section 140 (iii) of the GST Act. In order to avail transition .....

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..... eceived 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 respondent No. 2, but his representation was rejected vide letter dated 13.04.2019, to the following effect : Please refer to your letter dated 31.03.2019 and 05.04.2019 on the above mentioned subject wherein you have requested for reconsideration of your request to allow you to upload TRAN 1 on common portal. In this regard, also refer to this office letter dated and email both dated 30.03.2019 wherein you were informed .....

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..... etitioner 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 evidence, his request has been rightly rejected by the Grievance Redressal Committee. 9. We have considered the submissions of the parties. 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 (supra) decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enabl .....

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