Aagman Services Private Limited vs. Union Of INDIA & Ors.

W.P.(C)/1329/2019HC DelhiGSTCNR DLHC01010159201921 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA6 pages

For Petitioner: Mr. Puneet Rai, AdvFor Respondent: Mr. Amit Bansal, SSC with Mr.Aman Rewaria and Ms.Vipasha Mishra, Advs. for R-2. Mr. Dhananjay Mishra, Adv. for R-4

AI SummaryAllowed

Held

The Court directed the respondents to either open the online portal for the petitioner to file Form TRAN-1 electronically or accept the form manually. The petitioner's claim will then be processed according to law.

Facts

The petitioner, Aagman Services Private Limited, sought to file Form TRAN-1 to transition CENVAT credit to GST. They encountered technical glitches on the GST portal while attempting to file the form within the extended deadlines.

Key Issues

Whether the petitioner should be allowed to file Form TRAN-1 due to technical difficulties faced on the GST portal, despite missing the stipulated deadlines.

Sections Cited

Section 140

AI-generated summary — verify with the full judgment below

W.P.(C) 1329/2019 $~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21.11.2019

+ W.P.(C) 1329/2019

AAGMAN SERVICES PRIVATE LIMITED ..... Petitioner

Through: Mr. Puneet Rai, Adv.

versus

UNION OF INDIA & ORS.

..... Respondents Through: Mr. Amit Bansal, SSC with Mr.Aman Rewaria and Ms.Vipasha Mishra, Advs. for R-2. Mr. Dhananjay Mishra, Adv. for R-4. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

SANJEEV NARULA, J (Oral):

The present petition under Article 226 and 227 of the Constitution of India seeks the following reliefs: “i. Issue a writ of mandamus or any other writ, order or direction in the nature thereof in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit as on 30.6.2017 in Form Tran-1 and allow the Cenvat Credit of Rs 197459/- which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents

The judgment continues below.

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