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2018 (12) TMI 889 - HC - GSTExtension of time limit for filing FORM GST TRAN-1 - input tax credit - Held that - The first respondent has already forwarded a letter of the petitioner dated 25.04.2018 to the Nodal Officer and the same is still pending with the GSTN. It is further stated that the time granted was upto 31.03.2019 to file Form GST TRAN-1. The Nodal Officer, in consultation with the GSTN shall take note of the grievance expressed by the petitioner/assessee and forward the same to the Grievance Committee, which in turn, shall take appropriate decision in the matter as expeditiously as possible - petition disposed off.
Issues:
Petition seeking Mandamus for re-opening the common portal and extending time for filing FORM GST TRAN-1. Analysis: The petitioner sought a Mandamus to direct the respondents to take necessary actions, including re-opening the common portal and extending the time period for filing FORM GST TRAN-1. The petitioner faced technical issues while attempting to submit the declaration electronically on the common portal GSTN. Despite approaching the Assessing Officer with evidence of their genuine attempt, they were directed to contact the Nodal Officer. The delay in submission was not attributed to the petitioner's fault. The Court had previously addressed similar challenges faced by others and provided directions in those cases. The respondent submitted a counter affidavit indicating that the first respondent had forwarded the petitioner's letter to the Nodal Officer, which was pending with the GSTN. The respondent mentioned that the deadline for filing FORM GST TRAN-1 had been extended until 31.03.2019. Considering the circumstances, the Court disposed of the Writ Petition without delving into the merits of the case, issuing specific directions. The Court directed the Nodal Officer, in consultation with the GSTN, to consider the petitioner's grievance and refer it to the Grievance Committee for a prompt decision within four weeks. The Committee was tasked with resolving the matter expeditiously. The judgment did not involve any cost implications.
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