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2019 (6) TMI 57 - 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 reopen the portal of the petitioner within two weeks from today. 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 08.07.2019.
Issues:
1. Writ of mandamus to GST council for extending time period for filing GST Tran-1. 2. Alleged technical issue causing failure to file application on last date. 3. Direction to reopen portal or entertain manual filing of GST TRAN-1. 4. Verification of credits and allowing payment of taxes. 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 alleged failure of the electronic system to respond on the last filing date. The petitioner expressed concern over potential loss of entitled credit if not allowed to file the complete GST TRAN-1 for necessary transactional credit. 2. The petitioner claimed that despite multiple attempts on the last filing date, the electronic system of the respondent did not respond, leading to apprehensions of losing the credit entitled by the petitioner over time. The technical glitch was highlighted as the reason for the failure to file the application on time. 3. In response to the petitioner's plea, the court directed the respondents to either reopen the portal of the petitioner within two weeks or entertain the manual filing of GST TRAN-1. It was further ordered that the respondents should verify the credits claimed by the petitioner and ensure that the petitioner is allowed to pay taxes using the regular electronic system maintained for credit consideration. 4. The court instructed the learned counsel for the respondents to file a counter affidavit within a month and listed the matter for further hearing on a specified date. The judgment emphasized the importance of addressing technical issues promptly to prevent any loss of entitled credits and to facilitate the smooth filing and verification process for taxpayers.
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