2018 (9) TMI 372 – DELHI HIGH COURT – 2018 (16) G. S. T. L. 3 (Del.) – Unable to upload FORM GST TRAN-1 – Vires of Section 140(3) of the CGST Act and Rule 117 of the CGST Rules – Held that:- The petitioner’s representations, if any, made to the respondents shall be considered by the concerned Nodal officer in terms of the Grievance Redressal Mechanism. The empowered officer would pass a speaking order – Petition disposed off. – W.P.(C) 7100/2018 And W.P.(C) 7100/2018, C.M. APPL.32668/2018 Dated:- 14-8-2018 – MR. RAVINDRA BHAT AND MR. A. K. CHAWLA, JJ. For The Petitioner : Sh. Mohit Bhardwaj, Advocate For The Respondents : Sh. Sanjeev Narula, Sr. Standing Counsel and Sh. Abhishek Ghai, Advocate And And Sh. Dev. P. Bhardwaj, CGSC with Ms. A
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ith cases where assessees were not able to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade. Our attention is drawn to Circular No. 39/13/2018-GST dated 3rd April, 2018. It is stated that out of 17,000 such cases, issue has been resolved and settled in approximately 13,000 cases. It is submitted that in each case where it is found that the assessee could not upload data due to any technical glitch or problem, benefit is given. It is submitted that the case of the present petitioners is also being considered as per the grievance redressal mechanism. Lastly, it is submitted that wherever any claim or representation is rejected, a speaking order giving the reasons would be passed and communicated to the concerned petit
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