2018 (5) TMI 1281 - HC - GST

Extension of time period for revising of GST Tran-1 - application of petitioner was not entertained on the last date i.e. 27.12.2017 - 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 allowed.

Summary

Issues: Petitioner seeking mandamus for extension of time to revise GST Tran-1 due to technical issues on last date.

Analysis:
The petitioner approached the court seeking a writ of mandamus directing the GST council to recommend to the State Government an extension of the time period for revising GST Tran-1 due to technical issues faced by the petitioner on the last date of application submission. The petitioner contended that despite multiple attempts, the electronic system of the respondent did not respond, potentially causing loss of entitled credit. The court allowed the revenue counsel two weeks to file a counter affidavit and scheduled the matter for further hearing on a specified date.

The court directed the respondents to reopen the portal within two weeks from the order date. In case of failure to do so, the respondents were instructed to manually process the petitioner's application and verify the claimed credits promptly. Additionally, the respondents were mandated to ensure the petitioner's ability to pay taxes using the regular electronic system, maintaining the credit considerations for the petitioner. This comprehensive direction aimed to address the technical glitch faced by the petitioner and safeguard their entitlement to credit without undue loss due to system failure.