2019 (8) TMI 85

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....C with Mr. Srivats Kaushal, Advocate for UOI Mr. Amit Bansal and Mr. Aman Rewaria, Advocates for R-3 Mr. Shadan Farasat, Assessee, GNCTD with Ms. Hafsa Khan, Advocate for R-4 ORDER CM APPL. 53809/2018 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 13772/2018 2. This is one other case, where on account of technical glitches, a registered dealer is unable to claim CEN....

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....failure of a system, re-filing was permitted but in as many as 127 cases, in the absence of such evidence, re-filing was not allowed. 4. Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim the CENVAT Credit has not been doubted by the Respondents. He points out that this was a service tax refund which was appearing in the Petitioner....

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....rrors or technical glitches of various kinds in the GST system, which is still in the 'trial and error' phase. There is merit in the contention of the Petitioner that in its case, if it was not able to even connect with the server, then at the end of the Respondents, the fact of a failed attempt at filing a return may not even be registered on the system. Added to this is the fact that the Petitio....