2019 (11) TMI 1251

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RAN - 1 within the specified period, to be able to carry forward credit of eligible duties on stock as on 30th June, 2017. Alternative prayers are for relief of saving accrued credit, denied by petitioner's omission to file in time. Mr. Saurabh Bagaria, learned advocate appears on behalf of petitioner and draws attention to letter, he submits, was written and delivered on 9th January, 2018, addressed by his client to Senior Joint Commissioner, Commercial Taxes. First paragraph in the letter is set out below:- "Your honour is well aware that TRAN - 1 was supposed to be replaced within 27/12/2017. But because of our internal system failure from 25th December, 2017 to 02nd January, 2018 we could not upload the same as our whole sys....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ral orders passed by different High Courts. He relies on Division Bench judgment dated 4th November, 2019 of Punjab and Haryana in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. - Versus - Union of India & Ors.), paragraphs 10 and 12 in support of his client's claim for relief. Mr. Somnath Ganguly, learned advocate appears on behalf of respondent nos.3, 4 and 5 and hands up instructions received by email dated 7th November, 2019. The instructions are as follows:- "This is to inform you on the captioned subject matter. The proper technical analysis considering the claims raised by the petitioner was done and it was found that in the case of the petitioner, no evidences of error or submission / filing of TRAN - 1 prior to due da....