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2018 (1) TMI 1245 - HC - GSTExtension of time period for filing of GST Tran-1 - petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time - 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 - decided in favor of petitioner.
Issues:
Extension of time period for filing GST Tran-1 application due to technical issues. Analysis: The petitioner sought a writ of mandamus to direct the GST council to extend the time period for filing the GST Tran-1 application. The petitioner's application was not entertained on the last date due to technical issues with the electronic system of the respondent. The petitioner claimed that despite efforts, the system did not respond, potentially causing a loss of entitled credit. Additionally, the petitioner manually submitted the application for transitional credit on a later date. The respondents were directed to reopen the portal within two weeks. If they failed to do so, they were instructed to entertain the petitioner's application manually and verify the credits claimed. It was further ordered that the petitioner should be allowed to pay taxes using the regular electronic system for the credit under consideration. In conclusion, the High Court directed the respondents to take necessary actions regarding the petitioner's application for GST Tran-1, either by reopening the portal or by manual processing. The court's decision aimed to ensure that the petitioner's entitlement to transitional credit was not jeopardized due to technical glitches. The writ petition was disposed of with the aforementioned directions, providing relief to the petitioner in light of the issues faced during the filing process.
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