TMI Blog2021 (9) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ectronically or manually. In that case too, the Petitioner s case was considered in the meeting of the GST Council. In the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date. It will be open to the authorities to verify the genuineness of the claim of the Petitioner in accordance with law and pass appropriate orders. Petition disposed off. - W.P.(C) No.9348 of 2020 - - - Dated:- 16-9-2021 - DR. S. MURALIDHAR CHIEF JUSTICE AND B.P. ROUTRAY JUDGE Petitioner : Mr. R.P. Kar, Advocate Opp. Parties : Mr. R.S. Chimanka, Sr. Standin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AN-1 application manually. This representation was made pursuant to the order passed by this Court on 3rd April, 2019 in W.P.(C) No.9269 of 2018. 6. It appears that on 8th July, 2020 the office of the Superintendent, Cuttack-1 GST wrote to the Petitioner asking him to submit invoices in original and proof of payment of Central Excise duty. An immediate response was sought. 7. The Petitioner replied on 17th July, 2020 reminding the Opposite Parties that by that date almost all the documents as required had already been submitted. The Petitioner prayed that the TRAN-1 form should be accepted. 8. According to the Petitioner, it did not hear from the Opposite Parties thereafter. It may be mentioned that in response the notice issued in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder is placed before the Court. 10. Earlier thereto on 4th November, 2019 the High Court of Punjab and Haryana delivered a judgment of Adfert Technologies Pvt. Ltd. v. Union of India and others, (2020) 73 GSTR 267 holding the similar reasons adopted and adduced by the Petitioner by that day for not filing the TRAN- 1 form. It was observed by Punjab Haryana High Court particularly in note of sub-rule 1A of Rule 117 of the GST Rules that permitted the Commissioner to extend the date of submitting the declaration electronically on account of technical difficulties on the common portal and in respect of whom the council has made a recommendation for such extension. Punjab Haryana High Court likewise directed the Opposite Parties to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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