2020 (2) TMI 795

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....g Counsel ORDER The petitioner has approached this Court assailing an order of the respondent dated 19.09.2019 conveying to him the decision of the IT Grievances Redressal Committee not to permit it to file a Tran-1 in the absence of any evidence of technical/system error. However before me, learned counsel for the petitioner would maintain the statement in affidavit to the effect that there....

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.... effect that it faced technical glitches are itself sufficient to establish this position. One cannot lose sight of the difficulties faced by assessees in transitioning into the new medium/procedure set out under the GST regime as this is common and public knowledge. 3.A Division Bench of the Gujarat High Court in Siddarth Enterprises vs. Nodal Officer has considered the question as to whether ....

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....gard.' The respondents were directed to permit the petitioner to file the Declaration in Form Tran-1 so as to enable them to claim transitional credit of eligible duties as prayed for. The same view has been taken by both the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. vs. Union of India & Ors. in CWP.No.30949 of 2018 (O&M) and the Division Bench of the Delhi High Court i....

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....ion Benches have taken the view that the time lines set out for transition of credit cannot be very firmly enforced in so far as they are not mandatory. 6.Taking into account the aforesaid, I am of the view that the petitioner in this case, without it being a precedent in other cases, should be permitted to upload Tran-1 declaration and avail of transition of credit. 7.This is also for the r....