Filing of Return — The assessee could not upload data due to any technical glitch or problem. In a& case involving identical questions, a Division Bench had granted relief to similarly situated petitioners in Sare Realty Projects Private Limited v. Union of India and Ors. (W.P.(C) 1300/2018 & connected matters, decided on 01.08.2018). Writ petition disposed of with the similar directions that the petitioner’s representations, if any, made to the respondents shall be considered by the concerned Nodal officer in terms of the Grievance Redressal Mechanism. The empowered officer would pass a speaking order. — Mountain Valley Springs India Pvt Ltd. Vs. Deputy Commissioner Of Goods And Services Tax [2018] 3 TAXLOK.COM 031 (Del)