Bhargava Motors vs Union Of India & Ors. on 13 May, 2019
"10. Having carefully examined those decisions, the Court is
unable to find any distinguishing feature that should deny the
Petitioner a relief similar to the one granted in those cases. In
those cases also, there was some error committed by the
W.P.(C) 6537/2019 Page 4 of 8
Petitioners which they were unable to rectify in the TRAN-1
Form and as a result of which, they could not file the returns in
TRAN-2 Form and avail of the credit which they were entitled to.
In both the said decisions, the Court noticed that GST system is
still in the „trial and error phase‟ insofar as its implementation is
concerned. It was observed in Bhargava Motors (supra) as
under: