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BHAGWATI MOTORS(HARISH KUMAR BAJAJ) vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
DWARKA DHISH BANSAL
Pet. Counsel
Nitin Agrawal
Res. Counsel
Shreyas Dubey
Darshan Soni

Petitioner / Applicant

BHAGWATI MOTORS(HARISH KUMAR BAJAJ)
Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Aug 30, 2022
Order No.

Writ Petition No. 14768 of 2022

Citation

2022(8) TAXREPLY 6289
Original Order
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ORDER

ORDER The issue involved in the present petition is that due to technical glitches, the petitioner was unable to file TRAN-1 during the time when the portal was open. Learned counsel for the petitioner has relied upon the final order rendered on 22.07.2022 in the case of Union of India and another vs. Filco Trade Centre Pvt. Ltd & Another, whereby the apex Court in an attempt to resolve the piquant situation prevailing around the nation where assessees were deprived due to technical glitche to avail filing of forms for availing Transitional Credit through TRAN-1 and TRAN-2, directed for opening of the portal from 01.09.2022 to 31.10.2022. The order of the apex Court dated 22.02.2022, is reproduced in toto as under:- "Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper....

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