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2018 (9) TMI 612 - HC - GSTExtension of time period for filing of GST Tran- 1 - case of petitioner is that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond - input tax 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 GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - petition allowed.
Issues:
1. Writ of mandamus to extend time period for filing GST Tran-1 2. Alleged failure of electronic system on last filing date Analysis: 1. The petitioner sought a writ of mandamus directing the GST council to recommend to the State Government an extension of the time period for filing GST Tran-1 due to the alleged non-responsiveness of the electronic system on the last filing date. The petitioner expressed concern about potential loss of entitled credit. The court directed the respondents to either reopen the portal within two weeks or manually entertain the petitioner's GST TRAN-1 application, verifying the claimed credits and allowing tax payments through the regular electronic system. The matter was listed for further proceedings on a specified date. 2. The petitioner alleged that despite multiple attempts on the last filing date, the electronic system of respondent no.2 did not respond, potentially leading to loss of entitled credit. In response, the court directed the respondents to take necessary actions to address the petitioner's concerns, ensuring that the petitioner is not disadvantaged due to the system's non-responsiveness. The respondents were given a timeline to reopen the portal or process the application manually, emphasizing the importance of verifying the claimed credits and facilitating tax payments for the petitioner through the appropriate channels. Additionally, the respondents were required to file a counter affidavit within a month, indicating their response to the petitioner's claims and the court's directions.
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