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2018 (3) TMI 679 - HC - GSTDifficulties in filing of GST Tran-1 - transitional credit - Writ of mandamus to extend the time period for filing of GST Tran-1 - application of petitioner was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for the necessary transactional credit - Held that - the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - petition disposed off.
Issues:
Extension of time period for filing GST Tran-1 due to technical issues with the electronic system of the respondent. Analysis: The petitioner sought a writ of mandamus directing the GST council, respondent no.2, to extend the time period for filing GST Tran-1 due to technical issues. The petitioner alleged that despite efforts on the last filing date, the electronic system did not respond, potentially causing loss of entitled credit. The respondents acknowledged the issue and mentioned the formation of a new committee to address such cases within two weeks but could not provide a specific date. The court directed the respondents to reopen the portal within two weeks or process the petitioner's application manually, verifying the claimed credits. Additionally, the petitioner was to be allowed to pay taxes using the regular electronic system. The writ petition was disposed of with these directions. This judgment highlights the importance of addressing technical issues affecting the timely filing of crucial documents like GST Tran-1. The court's intervention ensured that the petitioner's rights to claim necessary credits were protected despite system failures. The directive for manual processing or portal reopening demonstrates a practical approach to resolving such issues promptly. The court's decision balanced the urgency of the petitioner's situation with the need for proper verification of credits, ensuring a fair outcome in light of the technical challenges faced.
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