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TMI Blog2020 (3) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner. Shri Abhishek Tugnawat, learned counsel for Union of India. Shri Prasanna Prasad, learned counsel for the respondent nos. 1,3 &5. The petitioner before this Court has filed the present petition being aggrieved by communication dated 22/11/2019, issued by the Office of Commissioner, Central Goods Service Tax and Central Excise through Additional Commissioner (Tech.) GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has failed in filing /uploading a declaration electronically in Form GST Tran-1, in fact, one of the column was not filed by the petitioner. The petitioner's contention is that in similar circumstances large number of writ petitions have been allowed by Punjab, Haryana, Delhi, Gujarat and Karnataka High Courts and therefore the present writ petition also deserves to be allowed. He has also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2019 and thereafter, process the Petitioner's claim for ITC in accordance with law. The petition is disposed of in the above terms. 12. We fully agree with findings of Hon'ble Gujrat and Delhi High Court noticed hereinabove and find no reason to take any contrary view. We are not in agreement with the cited judgment by the Revenue of Hon'ble Gujrat High Court in Willowood Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances of the present case, we are not inclined to exercise our jurisdiction under Article 136 of the Constitution. We accordingly, dismiss the Special Leave Petition. Pending application(s), if any, stand disposed of " In the light of the aforesaid judgment as a similar view has been taken by all other High Courts, the petitioner is permitted to file or revise their already filed incorrect s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer has been made for restraining the respondents from canceling the GST registration. As this Court has allowed this writ petition, the respondent shall not cancel the GST registration of the petitioner. The respondent shall be free to take appropriate action in accordance with law after permitting the petitioner to remove the technical glitch (omission while uploading the information on GST Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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