Court allows relief under Article 226 for tax credit claim filing issues

The court noted the absence of a counter affidavit from the respondents, leading to the closure of their right to file one. The petitioner sought relief under Article 226 due to technical glitches preventing the filing of tax credit claims, despite efforts and reminders. The court, relying on past decisions, allowed the petition, directing the respondents to facilitate the filing of the form and process the claim in compliance with the law within a specified deadline.

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Issues:
1. Failure to file a counter affidavit by the respondents.
2. Petition seeking relief under Article 226 of the Constitution.
3. Technical glitches preventing the petitioner from filing a claim for tax credit.
4. Extension of the deadline for filing claims.
5. Inaction by the respondents despite reminders.
6. Petitioner's willingness to re-file the form if permitted.
7. Reliance on previous court decisions for similar reliefs.

Analysis:
1. The judgment begins by noting the absence of a counter affidavit from the respondents despite multiple opportunities, leading to the closure of their right to file one.
2. The petition under Article 226 seeks relief related to the transition of credit on stock held as of a specific date under the CGST Act.
3. The petitioner, engaged in industrial automation, faced technical glitches preventing the filing of claims for tax credit by the specified deadline.
4. Despite attempts and representations made by the petitioner, the credit was not reflected due to system errors, leading to a delay in filing the claim.
5. The petitioner, aggrieved by the inaction of the respondents despite extensions and reminders, filed the present writ petition seeking relief.
6. The petitioner expressed willingness to drop the challenge to statutory provisions if allowed to re-file the form.
7. The court considered previous decisions where similar reliefs were granted to other parties in comparable situations, leading to the allowance of the present petition.
8. The court directed the respondents to either open the online portal for filing or accept the form manually, with a deadline provided for compliance.
9. Once the form is filed, the respondents are instructed to process the petitioner's claim in accordance with the law, concluding the disposal of the petition in the specified terms.

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