2019 (5) TMI 246 - HC - GST

Extension of time period for filing of Form GST Tran-1 - Transitional credit - transition to GST regime - 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 application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. List this matter on 01.07.2019.

Summary

Issues involved:
1. Petition seeking writ of mandamus to extend time for filing GST Tran-1.
2. Allegation of electronic system failure causing potential loss of credit.
3. Respondents' response and formation of a new committee.
4. Time granted for filing counter affidavit and next hearing date.
5. Direction to reopen portal or entertain application manually.

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 his application not being entertained on the last date. The petitioner claimed to have filed a complete application for necessary transactional credit.

2. The petitioner alleged that despite making several 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 significant concern in the petition.

3. The respondents, upon being served with a notice of the writ petition, indicated the likelihood of forming a new committee to address individual cases within two weeks but were unable to provide an exact date. The respondents' response and the proposed formation of a committee were crucial aspects discussed during the proceedings.

4. The learned counsel for the respondents requested and was granted one month's time to file a counter affidavit. The next hearing was scheduled for 01.07.2019, indicating a procedural timeline for the submission of responses and the progression of the case.

5. As an interim measure, the court directed the respondents to reopen the portal within two weeks. In case of failure to do so, they were instructed to manually entertain the petitioner's application and verify the credits claimed. Additionally, the respondents were mandated to allow the petitioner to pay taxes through the regular electronic system to facilitate the use of potential credits.

This comprehensive analysis captures the key issues raised in the legal judgment, detailing the petition, allegations, responses, procedural steps, and interim directions provided by the court.