TMI Blog2021 (4) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... ly during the transitional stage of the new tax regime and even a Grievance Redressal Committee had also been formed for redressing the grievance of the dealers. The learned Single Judge was perfectly justified in issuing the judgment impugned - Appeal dismissed. - WA.No.1345 OF 2020 - - - Dated:- 22-1-2021 - Honourable Mr.Justice S.V.Bhatti And Honourable Mr. Justice Bechu Kurian Thomas For The Appellants : Adv. Sri.P.R. Sreejith, SC, Central Board of Excise And Customs JUDGMENT BECHU KURIAN THOMAS, J. By the impugned judgment, the learned Single Judge allowed the writ petition and directed the respondents in the writ petition to open an online portal to enable the first respondent to file the form GST TRAN-I el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the press release was in fact made though the same was a mistake and that the mistake on the part of the appellants ought not to deprive the substantive benefit due to the first respondent under the Act, that too on account of a technical procedural error. 3. The appeal is preferred alleging that there was no technical error in the common portal so as to warrant a direction of the nature issued by the learned Single Judge. It was also pointed out that the first respondent had about six months time to upload GST TRAN I form and even the press release had clearly specified that the relevant notification for the decisions mentioned in the press release will be issued soon. In the light of such a note in the press release, the first respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 29.12.2017. 7. It is an undisputed fact that the assessees as well as the department have faced several difficulties, especially during the transitional stage of the new tax regime and even a Grievance Redressal Committee had also been formed for redressing the grievance of the dealers. However, as it is evident from in Ext.R4(a), the Committee had preferred to deal with the issue raised by the first respondent in a hyper technical manner. Such an approach, according to us was wrong. In such circumstances, we are of the view that the learned Single Judge was perfectly justified in issuing the judgment impugned. In such circumstances, we do not find any merit in the appeal and the same is dismissed. However, it is made clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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