Court bars counter affidavit, grants relief under Article 226 for CGST duties. Technical glitches delay Form GST TRAN-1 filing. Respondents ordered to assist.

The court closed the respondents' right to file a counter affidavit after they failed to do so. The petitioner sought relief under Article 226, including credit of eligible duties under the CGST Act. Technical glitches prevented the petitioner from filing Form GST TRAN-1 despite efforts and extensions. Citing precedents, the court directed the respondents to facilitate filing the form electronically or manually by a specified date and process the petitioner's claim accordingly.

---

---

Issues:
1. Failure to file a counter affidavit
2. Relief sought under Article 226 of the Constitution of India
3. Transition of credit under the CGST Act
4. Technical glitches in filing Form GST TRAN-1
5. Extending time period for filing TRAN-1
6. Petitioner's efforts to address the issue
7. Precedents supporting the petitioner's case
8. Court's decision and directive to the respondents

Failure to File Counter Affidavit:
Despite two opportunities, the respondents failed to file a counter affidavit, leading the court to close their right to do so and proceed with the writ petition.

Relief Sought under Article 226:
The petitioner sought various reliefs, including a mandamus to allow the credit of eligible duties of IGST/CGST and to open the GST Portal for filing claims, along with challenging the vires of certain rules.

Transition of Credit under the CGST Act:
The petitioner, engaged in trading and import, had eligible duties credit before the introduction of the CGST Act. The transition of credit required filing a declaration in Form GST TRAN-1, which faced technical glitches and system failures.

Technical Glitches in Filing Form GST TRAN-1:
Despite multiple attempts, the petitioner could not file Form TRAN-1 due to system failures displaying errors like "Network Error" or "Site Can’t be reached."

Extending Time Period for Filing TRAN-1:
The government extended the time period for filing TRAN-1 multiple times due to technical glitches faced by taxpayers, with the final extension up to 27.12.2017.

Petitioner's Efforts to Address the Issue:
The petitioner made efforts to file the form, wrote letters expressing grievances, filed representations, and contacted the GST portal helpline for redressal, all to no avail due to persistent problems.

Precedents Supporting the Petitioner's Case:
The court considered previous decisions where reliefs were granted to parties facing similar situations, citing cases like M/s Blue Bird Pure Pvt. Ltd and Sare Realty Projects Private Limited.

Court's Decision and Directive to the Respondents:
Based on the facts and precedents, the court allowed the petition and directed the respondents to either open the online portal for filing Form TRAN-1 electronically or accept it manually by a specified date, with instructions to process the petitioner's claim in accordance with the law once filed.

---