2020 (4) TMI 267

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....Shri Sumit Nema, learned Senior Advocate with Shri Piyush Parashar, learned counsel For the Union of India : Shri Abhishek Tugnawat, learned counsel For the Respondent 1,3 & 5 : Shri Prasanna Prasad, learned counsel ORDER The petitioner before this Court has filed the present petition being aggrieved by communication dated 01/05/2019, issued by the Office of Superintendent, Central Goo....

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.... error and has failed in filing /uploading a declaration electronically in Form GST Tran-1, in fact, one of the column was not filed by the petitioner. The petitioner's contention is that in similar circumstances large number of writ petitions have been allowed by Punjab, Haryana, Delhi, Gujarat and Karnataka High Courts and therefore the present writ petition also deserves to be allowed. H....

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.... manually on or before 15th October, 2019 and thereafter, process the Petitioner's claim for ITC in accordance with law. The petition is disposed of in the above terms. 12. We fully agree with findings of Hon'ble Gujrat and Delhi High Court noticed hereinabove and find no reason to take any contrary view. We are not in agreement with the cited judgment by the Revenue of Hon'bl....

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....s as under:- " In the facts and circumstances of the present case, we are not inclined to exercise our jurisdiction under Article 136 of the Constitution. We accordingly, dismiss the Special Leave Petition. Pending application(s), if any, stand disposed of " In the light of the aforesaid judgment as a similar view has been taken by all other High Courts, the petitioner is perm....