2019 (10) TMI 747 - HC - GST

Filing of Form GST TRAN-1 - extension of time limit for filing of the form - 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 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 20.11.2019.

Summary

Issues:
Extension of time for filing GST Tran-1 application due to technical issues with the electronic system.

Analysis:
The petitioner sought a writ of mandamus to direct the GST council to recommend to the State Government an extension of the time period for filing GST Tran-1 due to technical issues faced by the petitioner on the last filing date. The petitioner alleged that despite multiple attempts, the electronic system did not respond, potentially causing a loss of entitled credit. The court directed the respondents to reopen the portal within two weeks or manually entertain the petitioner's GST TRAN-1 application for verification of claimed credits. Additionally, the petitioner was to be allowed to pay taxes using the regular electronic system for the credit under consideration. The respondents were given a month to file a counter affidavit, and the matter was listed for further hearing on a specified date.