2019 (3) TMI 1565 - 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 of the petitioner 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 02.05.2019.

Summary

Issues:
1. Writ of mandamus to extend time for filing GST Tran-1
2. Alleged non-responsiveness of electronic system on last filing date

Analysis:
1. The petitioner sought a writ of mandamus directing the GST council to extend the time period for filing GST Tran-1 due to non-entertainment of the application on the last date. The petitioner claimed potential loss of entitled credit. The Court directed the respondents to either open the petitioner's portal before 31st March 2019 or entertain the GST TRAN-1 manually, verifying the claimed credits and allowing tax payments through the regular electronic system. The judgment aimed to ensure the petitioner's rights were protected despite technical issues faced during filing.

2. The petitioner alleged that despite multiple attempts on the last filing date, the electronic system of the respondent did not respond. This non-responsiveness was crucial as it jeopardized the petitioner's ability to claim necessary transactional credit. In response, the Court ordered the respondents to address this issue by either opening the petitioner's portal by a specified date or manually processing the GST TRAN-1 to safeguard the petitioner's entitlement to credits. The judgment highlighted the importance of technical reliability in electronic systems for timely compliance with tax regulations.

This judgment by the Allahabad High Court addressed the challenges faced by the petitioner in filing GST Tran-1 due to technical issues with the electronic system. The Court's directive aimed to ensure that the petitioner's rights to claim necessary credits were protected, either by extending the filing time or resorting to manual processing if required. The judgment underscored the significance of timely compliance and technical efficiency in electronic systems for taxpayers to access their entitlements without undue hindrances.