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2019 (4) TMI 71 - HC - GSTExtension of time period for filing of GST Tran-1 - transitional input tax 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 ITC-01 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. List this matter on 06.05.2019.
Issues:
1. Writ of mandamus sought to extend time for filing GST Tran-1. 2. Allegation of electronic system failure causing potential loss of credit. 3. Direction to respondents to open portal or entertain manual filing. 4. Provision for payment of taxes on regular electronic system. 5. Timeline for filing counter affidavit and next hearing 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 the non-entertainment of the application on the last date. The petitioner requested to file complete GST ITC-01 for necessary transactional credit under amended Rule 117 (1A). 2. The petitioner alleged that despite efforts on the last date, the electronic system of the respondent did not respond, potentially leading to a loss of entitled credit over time. This failure was highlighted as a crucial issue affecting the petitioner's rights and liabilities. 3. The court directed the respondents to open the portal before a specified date and in case of failure to do so, they were instructed to entertain the GST ITC-01 of the petitioner manually. Orders were to be passed after verifying the credits claimed by the petitioner, ensuring no loss of credit due to technical issues. 4. Additionally, it was mandated that the petitioner should be allowed to pay taxes on the regular electronic system to utilize the credit likely to be considered for them. This provision aimed at safeguarding the petitioner's ability to utilize the entitled credits without any hindrance. 5. The learned Counsel for the respondents was given a timeline to file a counter affidavit within a month, and the next hearing was scheduled for a specific date in May 2019. This procedural direction ensured a structured process for further submissions and hearings in the case.
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