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Documents citing Uninav Developers Pvt Ltd vs Union Of India & Ors on 14 January, 2019

Kun United Motors Pvt. Ltd., vs Assistant Commissioner Of Central Tax ... on 21 August, 2020

10. As stated earlier, it is not a case where the petitioner has not made any efforts in getting TRAN-1 form uploaded in the GST portal. Efforts were made in December, 2017 and thereafter in the years 2018 and 2019, which is evident from the communications referred to earlier. Therefore, non-filing of screenshots in our view cannot be a ground to reject the request on the ground that no effort was made, since the communication between the petitioner and the respondents is not in dispute. As observed in Uninav Developers Pvt. Ltd.'s case (3 supra) the GST system is still in a trial and error phase and it will be too much of a burden to place on the Assessee to expect them to comply with the requirement of the law where they are unable to even connect to the system on account of network failures or other failures. Further, question of preserving screenshots by everyone may not be possible having regard to the conditions prevailing in the country and also the facilities that are available for an uneducated assessee.
Andhra Pradesh High Court - Amravati Cites 13 - Cited by 0 - C P Kumar - Full Document

M/S. S.B.Motor Corp, vs Assistant Commissioner Of State Tax, on 21 November, 2019

7. Learned counsel for the petitioner submits that the petitioner is not technically well versed in these aspects and unable to upload the forms. In support of his plea, learned counsel relied upon a judgment, dated 13.08.2019, of the Division Bench passed by this Court in W.P.No.3298 of 2019 in which a similar issue came up for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474-2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019-VIL-341-DEL], this Court 6 CPK, J & JUD, J W.P.No.12036 of 2019 disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.08.2019 and process the claim in accordance with law.
Andhra Pradesh High Court - Amravati Cites 15 - Cited by 0 - C P Kumar - Full Document

M/S.Sri G K Exim, vs The Deputy Commissioner, on 13 August, 2020

Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474-2019- VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India 6 [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019-VIL-341-DEL], the Court disposed of the writ petition, on 13.08.2019, directing the respondents to either open the portal so as to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually by fixing a cut of date and process the claim in accordance with law.
Andhra Pradesh High Court - Amravati Cites 5 - Cited by 0 - C P Kumar - Full Document

Lantech Pharmaceuticals Ltd vs The Prl Commissioner on 13 August, 2019

MSRM,J & JUD,J WP_3298_2019 We have given earnest consideration tothefacts and submissions. It is beneficial to refer to the decision of the High Court of Delhi in UNINAV DEVELOPERS PVT. LTD., V. UNION OF INDIA & OTHERS [2019-VIL-367-DEL] wherein the facts are as follows: - "On account of technical glitches, the petitioner therein was unable to claim CENVAT credit in Form TRAN-1; and, the petitioner could not file TRAN-1 electronically due to technical glitches of GST Portal; and, when the matter was placed before ITGRC, it concluded that the present case falls under the category of B2, that is, 'Cases in which TRAN-1 filing attempted for the first time or revision was attempted but no error/no valid error reported.' Thus, in the absence of evidence, the re-filing of the form by the petitioner was not allowed. The petitioner therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message 'error occurred in submission'.
Andhra Pradesh High Court - Amravati Cites 1 - Cited by 1 - J U Devi - Full Document

Garuda Packaging Pvt Ltd vs The Assistant Commissioner State Tax on 29 August, 2019

8. Having regard to the facts and the legal position obtaining, we are of the view that the issue involved in this writ petition need not detain this Court for long. It is beneficial to refer to the decision of the High Court of Delhi in UNINAV DEVELOPERS PVT. LTD., V. UNION OF INDIA & 1 2018 (9) TMI 1474 - MADRAS HIGH COURT 5 MSRM, J & JUD, J W.P.no.11457 of 2019 OTHERS [2019-VIL-367-DEL] wherein the facts are as follows: - "On account of technical glitches, the petitioner therein was unable to claim CENVAT credit in Form TRAN-1; and, the petitioner could not file TRAN-1 electronically due to technical glitches of GST Portal; and, when the matter was placed before ITGRC, it concluded that the present case falls under the category of B2, that is, 'Cases in which TRAN-1 filing attempted for the first time or revision was attempted but no error/no valid error reported.' Thus, in the absence of evidence, the re-filing of the form by the petitioner was not allowed. The petitioner therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message 'error occurred in submission'."
Andhra Pradesh High Court - Amravati Cites 5 - Cited by 1 - J U Devi - Full Document

Maturu Panchakshari, vs Assistant Commissioner Of State Tax on 6 November, 2019

5. Learned counsel submits that the petitioner is not technically well versed in these aspects and unable to upload the forms. In support of his plea, learned counsel relied upon a judgment, dated 13.08.2019, of the Division Bench passed by this Court in W.P.No.3298 of 2019 in which a similar issue came up for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474- 2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019- VIL-341-DEL], this Court disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.08.2019 and process the claim in accordance with law.
Andhra Pradesh High Court - Amravati Cites 8 - Cited by 0 - C P Kumar - Full Document

Sri Venkateswara Enterprises vs Assistant Commissioner Ct on 6 November, 2019

5. Learned counsel submits that the petitioner is not technically well versed in these aspects and unable to upload the forms. In support of his plea, learned counsel relied upon a judgment, dated 13.08.2019, of the Division Bench passed by this Court in W.P.No.3298 of 2019 in which a similar issue came up for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474- 2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019- VIL-341-DEL], this Court disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to 4 CPK, J & JUD, J W.P.No.7142 of 2019 again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.08.2019 and process the claim in accordance with law.
Andhra Pradesh High Court - Amravati Cites 7 - Cited by 0 - C P Kumar - Full Document

M/S. Sattibabu Motors Private Limited, vs Assistant Commissioner Of Central Tax, on 21 November, 2019

7. Learned counsel for the petitioner submits that the petitioner is not technically well versed in these aspects and unable to upload the forms. In support of his plea, learned counsel relied upon a judgment, dated 13.08.2019, of the Division Bench passed by this Court in W.P.No.3298 of 2019 in which a similar issue came up for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474-2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019-VIL-341-DEL], this Court disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.08.2019 and process the claim in accordance with law.
Andhra Pradesh High Court - Amravati Cites 11 - Cited by 1 - C P Kumar - Full Document

M/S. S L Electronics vs The Superintendent Of Central Tax on 30 November, 2020

Para 10: In W.P. No. 3298 of 2019, a similar issue came up before the Division Bench of this Court for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474-2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India 6[WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019-VIL-341- DEL], the Court disposed of the writ petition, on 13.08.2019, directing the respondents to either open the portal so as to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually by fixing a cut of date and process the claim in accordance with law. 2 Para 11: The Judgment delivered in W.P. No. 3298 of 2019 was followed by another Division Bench in W.P. No. 15769 of 2019, to which one of us was a party.
Andhra Pradesh High Court - Amravati Cites 1 - Cited by 0 - K S Reddy - Full Document
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