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2020 (3) TMI 1148

..... technical error - HELD THAT:- Similar issue decided in the case of UNION OF INDIA & ORS. VERSUS ADFERT TECHNOLOGIES PVT. LTD. [2020 (3) TMI 188 - SC ORDER] where it was held that the petitioner is permitted to file or revise their already filed incorrect statutory form TRAN-1 either electronically or manually within a period of 45 days from today. Thus, respondents shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017. 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 appropri .....

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..... technical/system error and 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 stated that even the SLP preferred in the matter has been dismissed. The High Court of Punbaj and Haryana, in the case of Adfret Techonolgies (P.) Ltd., vs. Union Of India, (2019) 111 Taxman.com 27 (Punjab & Haryana) in paragraph 11 & 12 has held as under:- 11. Delhi High Court in a series of cases has expressed sim .....

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..... ated 28/02/2020 passed by the Hon'ble Supreme Court in SLP No.4408/2020 (Union of India & Ors. vs. Adfert Technologies Pvt. Ltd., ) is as under:- In the facts and circumstances 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 statutory form TRAN-1 either electronically or manually within a period of 45 days from today. The respondents shall be at liberty to verify the genuineness of the claim of the pet .....

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