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2019 (8) TMI 519 - HC - GSTExtension of time period for filing of GST TRAN-1 - transition to GST regime - transitional credit - 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 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 09.09.2019.
Issues:
- Petitioner seeks writ of mandamus to extend time for filing GST Tran-1 - Allegation of electronic system failure on last filing date - Direction to respondents to reopen portal or entertain manual filing - Verification of credits and allowing tax payment through regular system Analysis: The petitioner in this case sought a writ of mandamus directing the GST council to recommend to the State Government an extension of the time period for filing GST Tran-1. The petitioner's application was not entertained on the last date of filing, leading to concerns about potential loss of entitled credit. The petitioner alleged that despite multiple attempts, the electronic system did not respond, jeopardizing the credit due to them. The High Court directed the respondents to take action within two weeks. If the portal is not reopened within this period, the respondents are instructed to entertain the GST TRAN-1 filing manually. They are further directed to verify the credits claimed by the petitioner and ensure that the petitioner can pay taxes through the regular electronic system. This step aims to safeguard the credit that may be considered for the petitioner. Additionally, the learned counsel for the respondents is given a month to file a counter affidavit in response to the petition. The case is scheduled for listing on a specific date for further proceedings, indicating the court's intent to monitor the compliance and progress in addressing the petitioner's concerns regarding the filing of GST Tran-1. The judgment emphasizes the importance of ensuring that the petitioner is not unduly disadvantaged due to technical issues in the filing process.
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