This case is taken up for final hearing today.

2. The issue appears to be squarely covered by the decision of the Hon’ble Division Bench of this Court in the case of Commissioner of GST and Central Excise, Chennai South Commissionerate and others Vs. M/s.Bharat Electronics Limited, Rep by its General Manager, Nandambakkam, Chennai. The Hon’ble Division Bench of this court has confirmed the views with the following observations:-

”12.Thus, there seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on the ground of technicalities. In view of the above, we are inclined to affirm the order of the learned single Judge in directing the petitioner/respondent to enable the respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of issue of this order.”

3. The facts on record indicates that right from the beginning, the petitioner has been writing letters/representation to the respondents to allow the petitioner to file TRAN-1 and that the petitioner had experienced the difficulties on account of technical glitches in the GST web portal of the respondents. Since the issue is covered in favour of the petitioner, I am inclined to allow this writ petition.

4. Accordingly, this writ petition stands allowed with consequential relief to the petitioner in terms of the above observations. No costs.

Consequently, connected writ miscellaneous petition is also closed.