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12. Technical glitch or online defects in a new system cannot be permitted to defeat the purpose for which the scheme was brought into force. The respondents have rejected the application without following the principles of natural justice and with utter disregard of section 126 of the Act. In support of this contention, learned counsel for the petitioner placed reliance on the following judgments :-

Seventh Plane Networks Pvt. Ltd Vs. Union of India reported in 2020 (41)GSTL 165 (Del), Vaishali Sharma Vs. Union of India reported in 2020 (40) GSTL 441 (Del), Though Blurb Vs. Union of India reported in 2020(43) GSTL 449 (Bom), Integrated Project Logistics Pvt. Ltd, Vs. Union of India reported in 2021 (51) GSTL 3 (Del), Union of India Vs. Umesh Dhaimode reported in 1998 (98) ELT 584(SC), Shiv Kishor Construction Pvt. Ltd Vs. Union of India reported in 2020 (40) GSTL 443 (Pat), Thoppil Agencies Vs. Ast. Commr. Of Commercial Taxes Hubballi reported in 2020 (41) GSTL 30 (Kar), Industrial Personnel And Security Services Pvt. Ltd Vs. Commrr. Of CGST, Delhi South reported in 2020 (373) ELT 44(Del), G.R Palle Electricals Vs. Union of India reported in 2021 (45) GSTL 10 (Bom), Elaf Tours and Travells Vs. Union of India reported in 2021 (47) GSTL 237 (Bom), Indian Machine Tool Manfrs. Association Vs. Union of India reported in 2021(45) GSTL 28 (Kar), M/s Hitech Projects Pvt.