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2019 (11) TMI 1247

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....efs: a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing them to allow the the credit of eligible duties of IGST/CGST of Rs. 56,86,458/(Rupees Fifty Six lakhs Eighty Six thousands four hundred and fifty eight). b) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the Respondents to open the GST Portal to enable the Petitioner to file its claim of credit in Form GST Tran-1 which the Petitioner could not do for reasons beyond its control and due to technical glitches in the system of the Respondents; c) Issue a writ of a writ of declaration or any other writ, order or direction in the nature thereof declaring that the Rule 117 and Rul....

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....nment extended the time period for filing TRAN-1 several times and lastly on the recommendation of the GST Council, it was extended up to 27.12.2017. 4. Pursuant to the aforesaid extension, Petitioner repeatedly tried to file Form TRAN-1, however, he could not furnish the details, on account of failure of system to accept the information on the common portal. Petitioner was logged out of the portal every time it attempted to save the Form and the portal repeatedly displayed either "Network Error" or "Site Can't be reached". 5. Faced with the situation, Petitioner wrote letters dated 21.12.2017 and 26.12.2017 to the Respondent expressing its grievance, copies whereof have been annexed alongwith the petition. Petitioner contends that despit....