TMI Blog2019 (11) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 09.12.2019. Respondents are directed to process the petitioner s claim in accordance with law once the Form GST TRAN 1 is filed - petition allowed. - W.P.(C) 2478/2019 - - - Dated:- 21-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Puneet Das, Advocate. Respondents Through: Mr. Amit Bansal, SCC with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advocates for R- 2 4. SANJEEV NARULA, J (Oral): 1. The present petition under A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N-1 several times and lastly on the recommendation of GST Council, it was extended up to 27.12. 2017. 3. Pursuant to the aforesaid extension, petitioner repeatedly tried to upload its Form TRAN-1 on the common portal, before the deadline. However, it was unable to do so, on account of failure of the system to accept the information on the common portal. Every time an attempt was made to upload the Form TRAN-1, the portal repeatedly showed the Registration Window instead of TRAN-1 option on the Menu Bar. 4. Faced with the situation, petitioner wrote to the Nodal officer on 21.05.2018 with the request to reopen Form TRAN-1. Petitioner further wrote to the respondent on 31.12.17 which was replied to vide e-mail dated 02.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 GST was issued by Ministry of Finance by which it was decided to appoint Nodal Officer to look after the problem of Tax Payers who faced problems due to System Glitches. 5. That my firm was unable to file TRAN-I due to technical glitches on GST Portal; therefore this application has been moved to open the GST TRAN-I on the portal of the assessee. [Emphasis Supplied] 5. Petitioner also relies upon on CBIC Circular No.39/13/2018-GST dated 03.04.2018 issued by the government to address the grievances of the tax payers who could not file the declaration due to technical glitches on GST Portal. Besides, Petitioner also refers to several decisions of this Court including M/s Blue Bird Pure Pvt. Ltd vs Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in TRAN-2 Form and avail of the credit which they were entitled to. In both the said decisions, the Court noticed that GST system is still in the 'trial and error phase' insofar as its implementation is concerned. It was observed in Bhargava Motors (supra) as under: 10. The GST System is still in a 'trial and error phase' as far as its implementation is concerned. Ever since the date the GSTN became operational, this Court has been approached by dealers facing genuine difficulties in filing returns, claiming input tax credit through the GST portal. The Court's attention has been drawn to a decision of the Madurai Bench of the Madras High Court dated 10th September, 2018 in W.P. (MD) No. 18532/2018 (Tara Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision coincided with the last date for filing the return i.e. 27th December, 2017. Thus, such facility was rendered impractical and meaningless. 8. The decision in M/s Blue Bird Pure Pvt. Ltd (supra) has also been followed by us in M/s Aadinath Industries Anr vs Union of India, W.P. (C) 9775/2019, decided on 20.09.2019; Lease Plan India Private Limited vs Government of National Capital Territory of Delhi and Ors, W.P.(C) 3309/2019, decided on 13.09.2019; Godrej Boyce Mfg. Co. Ltd (Supra). 9. The factual position in the present case is not any different and thus, we allow the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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