TMI Blog2020 (8) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... s court within a period of seven days before the Jurisdictional Commissioner from the date of receipt of certified copy of the order - Reliance can be placed in the case of Adfert Technologies Pvt. Ltd. Vs. Union of India [ 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT ]. Petition disposed off. - WP-12184-2020 - - - Dated:- 27-8-2020 - S. A. Dharmadhikari And Vishal Mishra JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST ). Brief facts of the case are that the petitioner firm is sole proprietorship firm engaged in the business of lubricants. The GST was brought into force with effect from 1st July, 2017. GST replaced various indirect taxes in India. The petitioner firm also got itself registered under the GST Portal and GST No.23AEIPJ9886MJZP. The authorities with a view to shift from the old regime to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nic credit ledger under GST laws. The petitioner was facing technical difficulty in uploading the form, then TRAN-I, therefore, the petitioner relentlessly raised the grievance before the respondent authorities but of no avail. Various representations were submitted to the authorities which are marked as Annexure P/3. The grievance raised by the petitioner fell on deaf ears and no action was taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o considering the fact that the issue has been decided by various High Courts as well as by the Apex Court, this court deems it proper to direct the petitioner to file a fresh representation annexing all the judgments cited before this court within a period of seven days before the Jurisdictional Commissioner from the date of receipt of certified copy of the order. In case, the petitioner files re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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