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7 Learned advocate for the petitioner submitted that the respondents may be directed to consider the case of the petitioner after verification of credit of CENVAT as well as service tax available to the petitioner as on 1st July 2017 so as to enable the petitioner to upload form GST TRAN­1 on or before 31st March 2020 in view of the order No.01/2020­GST dated 7th February, 2020 issued by Government of India, Ministry of Finance.

8 On the other hand, learned standing counsel Mr. Ankit Shah for the respondents submitted that as per the respondents, there are no technical glitches found in the case of the petitioner and therefore, the petitioner was not allowed to upload the form GST TRAN­1. On a specific query put to the learned advocate for the respondents that whether the claim of transitional credit made by the petitioner is genuine or not, he submitted that on verification of such claim, if it is found to be genuine, the petitioner can file / upload GST TRAN­1. Learned standing counsel for the respondents as regards genuineness claim submitted that the same shall be looked into by the respondent No.4.

9 Having considered the submissions made by the respective parties and having through the materials on record, it appears that if the petitioner could not upload the form GST TRAN­1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN­1.

10 In view of the settled legal position as stated hereinabove, the petitioner is entitled to claim credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017.

11 In such circumstances, respondent No.4, who is the jurisdictional officer, is directed to verify the claim of credit of CENVAT and service tax of the petitioner so as to enable the petitioner to carry forward by filing / uploading form GST TRAN­1 on GST portal.

12 Reliance placed by the petitioner on the order No.01/2020­GST dated 7th February 2020 of the Central Board of Indirect Taxes and Customs reads as under:

"F. No.CBEC­20/06/17/2018­GST(pt. I) Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi, the 7th February, 2020 Order No.01/2020­GST Subject : Extension of time limit for submitting the declaration in Form GST TRAN­1 under Rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases In exercise of the powers conferred by sub­rule (1A) of Rule 117 of the Central Goods and Services Tax Rules, 2017 read with Section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, and its supersession of Order No.01/2019­GST dated 31.01.2019, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN­1 till 31st March, 2020, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council.

Sd/­ (Yogendra Garg) Principal Commissioner (GST)"

13 In view of the above facts, respondent No.4 shall complete the exercise of verification and permit the petitioner to upload the form GST TRAN­1 within a period of two seeks from the date of receipt of the writ of this order so that the petitioner can upload the form GST TRAN­1 on or before 31st March 2020.