TMI Blog2021 (6) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... Input tax credit - stand of the respondents is that since the dealers have not proved that failure to successfully upload was due to technical glitches in the portal, the petitioners cannot be granted relief - HELD THAT:- The respondent is directed Nos.5 to 7 that to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petitioners is duly r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forward in the Electronic Credit Ledger. The petitioners have been submitting representations right from 30th January 2019. The Nodal Officer at the Divisional Level forwarded the petitioners' representation to the State Level Nodal Officer. The matter was taken up for consideration by the IT Grievance Redressal Committee. 3. The stand of the respondents is that since the dealers have n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of difficulty/technical glitch in uploading forms. 4. Rule 117 was amended by insertion of sub-rule(1A) on 10.09.2018, extending the due date for uploading of TRAN Declaration Form to 31.03.2019. This date has since been extended to 31.03.2020 by Notification issued by the Central Board of Excise Customs bearing No.02/2020. Rule 117(1A) reads as follows:- '(1A) Notwithstanding anyth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal glitches. 5. The said decision was taken on appeal in W.A. No.788 of 2020. The Hon'ble Division Bench vide Order dated 23.09.2020 dismissed the writ appeal filed by the department. 6. Respectfully following the aforesaid decision, I direct the respondent Nos.5 to 7 to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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