2022 (6) TMI 1168

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..... rments in paragraph nos.12, 13 and 14 are uncontroverted - to hold petitioner as someone who did not meet the deadline to avail the Cenvat Credit on Capital goods will be too harsh a view to take. Even for a moment if we proceed on the basis that the case did not involve any technical issue as alleged by Respondent No.6 the fact is petitioner filed Form on 26th September 2017. The petitioner is .....

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..... e GST consultant had filed the TRAN-1 vide the above ARN, the Petitioner did not receive the CGST transitional credit in its electronic credit ledger. The Petitioner could not comprehend any error/technical glitch which may have occurred on the GST portal. 14. Thereafter, the Petitioner made enquiries with the GST Consultants and after much deliberation it was advised to the Petitioner to fil .....

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..... will be too harsh a view to take. Even for a moment if we proceed on the basis that the case did not involve any technical issue as alleged by Respondent No.6 the fact is petitioner filed Form on 26th September 2017. 5. In the circumstances, we would allow petitioner to file required Form by claiming Cenvat Credit and respondent shall within 2 weeks open online portal/provide a link to petition .....

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