9911796707
TMI Blog2020 (2) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... approached this Court assailing an order of the respondent dated 19.09.2019 conveying to him the decision of the IT Grievances Redressal Committee not to permit it to file a Tran-1 in the absence of any evidence of technical/system error. However before me, learned counsel for the petitioner would maintain the statement in affidavit to the effect that there were glitches in the GSTN portal and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re itself sufficient to establish this position. One cannot lose sight of the difficulties faced by assessees in transitioning into the new medium/procedure set out under the GST regime as this is common and public knowledge. 3.A Division Bench of the Gujarat High Court in Siddarth Enterprises vs. Nodal Officer has considered the question as to whether a claim for transition of credit is only a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner to file the Declaration in Form Tran-1 so as to enable them to claim transitional credit of eligible duties as prayed for. The same view has been taken by both the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. vs. Union of India & Ors. in CWP.No.30949 of 2018 (O&M) and the Division Bench of the Delhi High Court in WP(C).No.8970 of 2019 in The Tyre Plaza vs. Union o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut for transition of credit cannot be very firmly enforced in so far as they are not mandatory. 6.Taking into account the aforesaid, I am of the view that the petitioner in this case, without it being a precedent in other cases, should be permitted to upload Tran-1 declaration and avail of transition of credit. 7.This is also for the reason that the availment of credit by an assessee in distinct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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