The learned counsel for the parties are ad idem that the controversy with regard to the grant of Cenvat credit in the erstwhile regime on migration to the Good and Service Tax have already been settled by this Court in WP(C)No.34771 of 2019 dated 20.12.2019 as well as in WP(C)No.35404 of 2019 dated 4.2.2020.
2. The learned counsel for the petitioner submits that as per the dictum of the judgment referred above each and every assessee has been given a breathing time to login to portal and make an attempt for claiming the transition.
Petitioner may also be granted such liberty. Though the attempt was made but there was problem in the web portals.
3. Accordingly the writ petition is disposed of in terms of the aforesaid judgment, directing the competent authority to take steps to immediately permit the petitioner to revise their TRANS-I Forms either electrically or manually without much delay, preferably within a period of two months from the date of receipt of a copy of this judgment or within such time limit as they deemed fit appropriate, as manual filing is insisted only in such circumstances where electronic filing is not possible. Respondents shall at liberty to verify the genuineness of the claims of the petitioner and the claim shall not be denied only on the ground that the same was not filed earlier before the cut off date as insisted by the respondents.
With the above observations, the writ petition stands disposed of.