TMI Blog2019 (11) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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) 4332/2019 - - - Dated:- 21-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Ruchir Bhatia, Sr. Standing counsel. Respondents Through: Mr. Harpreet Singh, Sr. Standing counsel for R-2 and 3 with Ms.Suhani Mathur, Adv. Mr. Gaurav Rohila, Sr. Govt. Counsel. SANJEEV NARULA, J (Oral): 1. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical glitches and difficulties faced by them, government extended the time period for filing TRAN-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 file Form TRAN-1, however, it could not furnish the details on account of failure of system to accept the information on the common portal. 4. Faced with this situation, Petitioner submitted a representation dated 28.12.2017 to the Respondent No. 3 requesting them to extend the date of filing of TRAN-1 or provide an opportunity to carry forward the credit for which the Petitioner is eligible. Petitioner contends that despite his best efforts, he could not f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d TRAN-1 due to technical glitches in the system, however, this facility is only available in cases of identified taxpayers who made a bona fide attempt but could not file TRAN-1 before the due date due to technical glitches and it is alleged that the petitioner in the present case has not been able to establish the same. 7. We have considered the submissions of the parties. The nature of reliefs sought in the present petition and the facts disclosed herein are 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 enable the petitioner to file the rectified Form TRAN1 electronically or accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y filed TRAN1 and to allow the input credit claimed after processing the same, if it is otherwise eligible in law . 11. In the present case also the Court is satisfied that the Petitioner's difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its claim examined by the authorities in accordance with law. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May, 2019. The Petitioner's claims will thereafter be processed in accordance with law. 12. In the present case, the Court is satisfied th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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