2019 (7) TMI 1194

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.... both sides, the main writ petition itself is taken up, heard out and is being disposed of. 3. Considering the trajectory of hearing today, short facts shorn of elaboration, details and particulars will suffice. In this view of the matter, suffice to say that the entire writ petition pertains to transitional credit to be availed by writ petitioner, pursuant to 'Goods and Services Tax' (GST) regime, which came into force on and with effect from 1.7.2017. In other words, subject matter of writ petition pertains to writ petitioner availing transitional credit available to writ petitioner as of 30.6.2017. 4. There is no disputation or disagreement before this Court that aforesaid exercise of availing transitional credit is governe....

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...., but had not received any communication after submission of documents by the writ petitioner. It is also submitted that electronic re-submission did not fructify as the system does not accept the same. 8. It is under aforementioned circumstances that writ petitioner has filed the instant writ petition inter-alia with a prayer to Mandamus the second respondent, namely, Nodal Officer, to forward writ petitioner's file to fourth respondent for reopening the aforesaid TRAN-01. 9. There is another limb of prayer which talks about directing the first respondent (whom this Court informed is the Jurisdictional Commissioner) to accept manual filing. Also to be noted, this Court is informed that the fourth respondent is not a Human Agency,....

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....second respondent on 27.3.2019 at 10.30 a.m., with all materials in support of its claim. Appropriate orders shall be passed by the Officer on or before 29.3.2019, in accordance with law seeing as the last date for filing of returns is 31.3.2019. 8. List the case on 2.4.2019.' (underlining made by this Court to supply emphasis and highlight) 12. It is also not in dispute that counter-affidavit has been filed thereafter by the second respondent. Be that as it may, there is no dispute and disagreement that authorised representative of writ petitioner had considerable difficulty in going before the second respondent on 27.3.2019. It is also not in dispute that this was owing to lack of clarity about which Officer shoul....