Uninav Developers Pvt Ltd vs Union Of India & Ors on 14 January, 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'.