TMI Blog2021 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... to that which came up before this Court in THE TYRE PLAZA VERSUS UNION OF INDIA ORS. [ 2019 (8) TMI 1080 - DELHI HIGH COURT] . The Petitioner therein was also unable to file its TRAN-1 Form electronically and ultimately resorted to sending a manual copy of its TRAN-1 Form and the Court directed the Respondents to either open the GST portal or to accept the TRAN-1 Form filed manually by the Petitioner. The present petition deserves to be allowed and accordingly the Respondents are directed to process the TRAN-1 Form filed by the Petitioner manually in accordance with law on or before 30th June, 2021 - Petition allowed. - W.P. (C) 4234/2020 - - - Dated:- 27-5-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, 2019. Thereafter, the TRAN-1 Form was processed but the input tax credit was not reflected for which the Petitioner approached the Respondents vide letter dated 2nd July, 2019, but to no avail. Along with the petition, the Petitioner has annexed a screenshot as Annexure- D to the petition to evidence the error shown in processing the TRAN-1 Form. Petitioner submits that his case falls in the category which is covered by Rule 117(1A) of the CGST Rules, 2017 (hereinafter the Rules ), as the Petitioner could not submit the TRAN-1 Form, due to technical glitches. Petitioner further submits that it is entitled to distribute the input tax credit to other locations in terms of Section 140(8) of the Act. 4. We have perused the record. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Petitioner has already manually filed the TRAN-1 Form, which has not been processed effectively. 7. In view of the afore-noted facts, in our view, the Petitioner is entitled to the benefit given by this Court to several other taxpayers in cases such as Aadinath Industries and Ors. v. Union of India Ors. 2019[30] G.S.T.L. 478, Aman Motors v. Union of India Ors. [2020] 78 GSTR 421(Delhi)., and A.B. Pal Electricals Pvt. Ltd. v. Union of India and Ors. 2020[33] G.S.T.L. 8. Further, since the case of the Petitioner squarely falls under the category of technical difficulties on the common portal as is evidenced by the screenshot annexed at Annexure- D to the writ petition, the Petitioner would be eligible to take the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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