Case Law Details
Arora & Co. Vs Union of India & Ors. (Delhi High Court)
Senior Standing counsel for GST submits that petitioner was given an opportunity to submit evidence to demonstrate technical glitch for re-considering his request, however, he failed to do so and thus his representation was rejected. He submits that as per GST system logs, there was no evidence of system error in the log and since the petitioner did not provide any new evidence, his request has been rightly rejected by the Grievance Redressal Committee.
HC considered the submissions of the parties. The nature of reliefs sought in the present petition and the facts disclosed herein is fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd (supra) decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually.
HC allows the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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