2020 (3) TMI 804

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....keyan For the Petitioner : Mr.J.Prasanna Kumar For the R1 to R3 : Mr.R.Aravindan Standing Counsel For the R4 : Mr.S.Jeyasingh Central Government Standing Cousnel ORDER The Writ Petition is filed in the nature of mandamus seeking a direction to open the online portal so as to enable the petitioner to again file the rectified Tran- I form or in the alternative to accept his applicatio....

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....as fixed by the Government as provided under Section 140 of CGST Act, 2017, which provides for allowing the credit of taxes paid. 3.In the affidavit filed by the petitioner in support of this petition, it was claimed that the petitioner filed its Central Excise Monthly returns and they availed of CENVAT Credit under the Central Excise Act, 1944 and at the time of transiting from Central Excise ....

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....tion is drawn to the fact that a similar issue had came up for consideration before this Court in W.P.(MD) No.21320 of 2019 (Angamuthu Amuthavel Vs. The Commercial Tax Officer, Kulithalai and others) dated 14.10.2019. In the said order, a learned Single Judge had observed as follows: "6.Admittedly, there are technical glitches in uploading the returns/forms in the portals of the responden....

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.... 7.Accordingly, the writ petition is allowed and the respondents are directed either to extend the date of submitting the declaration electronically in FORM GST TRAN-1 or re-open and reinstate the facility of online or manual submission of TRAN-1 in so far as the petitioner is concerned. No costs." 5.In view of the reasons stated above, a similar direction is given to the respondents to ....