2019 (8) TMI 367

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....ocates. Respondents Through: Mr. Satyakam, ASC for Respondents/GNCTD Mr. Amit Bansal, Standing counsel with Mr. Aman Rewaria, Advocates for R-2 & 3 O R D E R 1. This is yet another petition where the Petitioner is disabled from conducting its normal course of business and availing the Cenvat Credit/Input Tax Credit due to the prevalent glitch with the TRAN-1 form which is required to be f....

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.... Rs. 1,11,310/- towards 'Credit' under column 7(b), excluding Rs. 94,12,109/- towards the closing balance CENVAT credits of the last return filed in time under Service Tax. The TRAN-1 could not be filed before the said date on account of glitches in the portal. 3. It is stated thereafter that the Petitioner contacted the GST help desk, but did not receive concrete answers, and believing that th....

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....ed 13th June, 2018 to the Assessing Officer, SGST as well as letter dated 8th August, 2018 to the Commissioner, GST. However, the Petitioner received no response from the Government and his issues were not resolved, as a result, it could not revise the TRAN-1 form as it was legally entitled to. The above representations have been enclosed with the petition. Reliance has also been placed on the ord....

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....ly up till 27th December 2017. It is thus contended that even though the Petitioner realized that it had committed an inadvertent error in filing of the said form, such error was discovered only after the last date for filing of such TRAN-1 form was over. It is stated that the Petitioner only raised the said issue 2 months after filing the said form, and hence it is the Petitioner who failed to ac....