2019 (3) TMI 1471 - HC - GST

Extension of time period for filing of GST Tran-1 - transitional credit - transition to GST regime - Held that - The respondents are directed to open the portal before 31st of March 2019. 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 - List this matter on 30.04.2019.

Summary

Issues:
Extension of time for filing GST Tran-1 application due to technical issues causing loss of credit entitlement.

Analysis:
The petitioner sought a writ of mandamus directing the GST council to recommend an extension for filing GST Tran-1 due to technical issues faced on the last filing date. Despite multiple attempts, the electronic system did not respond, potentially causing loss of entitled credit. The petitioner requested to file complete GST TRAN-1 for necessary transactional credit under amended Rule 117 (1A).

The High Court directed the respondents to open the portal before 31st March 2019. Failure to do so would result in manual processing of the petitioner's GST TRAN-1 application, ensuring verification of claimed credits. Additionally, the respondents were instructed to allow the petitioner to pay taxes using the regular electronic system for the credit under consideration.

The respondents were given a month to file a counter affidavit, and the matter was listed for further hearing on 30th April 2019. The judgment aimed to address the technical difficulties faced by the petitioner in filing the GST Tran-1 application and safeguard their entitlement to credit by providing alternative filing mechanisms and verification processes.