2019 (9) TMI 1044

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....su Nigam, Advocates. Respondent: Mr. Satyakam, ASC, GNCTD., Mr. Harpreet Singh And Ms. Suhani Mathur, Advocates. ORDER C.M. No. 41096/2019 Issue notice. Mr. Singh accepts notice. This application has been moved by the petitioner for issuance of directions in view of the order dated 22.07.2019 passed in W.P. (C.) No. 3798/2019, M/s Blue Bird Pure Pvt. Ltd. versus Union of India & Ors. The su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner herein. The petitioner in that case had also filed the TRAN-I Form within the prescribed period. However, on account of an inadvertent error, the columns had not been correctly filled up and consequently, the ITC was not granted to the petitioner. The petitioner's request for opening the portal to enable him to again file TRAN- 1 electronically or to manually file revised TRAN-I Form....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Petitioner being permitted to and in fact filing the rectified TRAN-1 Form as directed." Learned counsel for the respondents fairly does not dispute the position that the present case is covered by the decision in M/s Blue Bird Pure Pvt. Ltd. (supra). We may additionally add that the credit standing in favour of an assessee is property and the assessee could not be deprived of the said prope....