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TMI Blog2020 (2) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... n the GSTN Portal in terms of Section 140 of the Central Goods and Services Tax Act, 2017 (for short, "the CGST Act, 2017) and the Andhra Pradesh State Goods and Services Tax Act, 2017 (for short, "the APSGST Act") (or) in the alternative, to permit the petitioner to submit TRAN-1 manually and to direct the respondents to consider TRAN-1 so filed and grant the credit in accordance with law. 2. Heard the learned counsel for the petitioner, learned Government Pleader for Commercial Taxes appearing for respondent Nos.1 and 2, Sri M.V.J.K.Kumar, learned Standing Counsel for respondent Nos.3 and 4, and the learned Assistant Solicitor General of India appearing for respondent No.5. Perused the record. 3. The averments in the affidavit filed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. (2) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, credit of the unavailed CENVAT credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upload the details of the input tax credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some technical errors. Subsequently, the petitioner approached the GST help desk for support. The petitioner made its grievance vide Grievance No.GA370418000092H on 04.04.2018 on the GSTN Network with the following grievance: "TRAN-1 not opened even after two weeks' time". In response to the same, the petitioner received e-mail from the common portal on 04.04.2018 (Ex.P-2) at 12:50 P.M. that the grievance of the petitioner has been successfully submitted and the Grievance Tracking Number is GA370418000092H. Thereafter, the petitioner has not heard anything from the respondents and there is no improvement in the Grievan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1 is extended up to 31.12.2019. 7. Learned counsel for the petitioner submits that the petitioner is not technically well versed in these aspects and unable to upload the forms. In support of his plea, learned counsel relied upon a judgment, dated 13.08.2019, of the Division Bench passed by this Court in W.P.No.3298 of 2019 in which a similar issue came up for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474-2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019-VIL-341-DEL], this Court di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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