2018 (7) TMI 1330 - HC - GST

Extension 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 - 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 - petition allowed.

Summary

Issues:
Petitioner seeking mandamus for extension of time for filing GST Tran-1 due to technical issues on the last date.

Analysis:
The petitioner approached the court seeking 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, leading to concerns about losing entitled credit. The petitioner alleged that despite efforts, the electronic system did not respond, potentially causing a loss of credit.

The court, in response to the petition, directed the respondents to reopen the portal within two weeks. If the portal is not reopened, the respondents are instructed to entertain the GST TRAN-1 manually from the petitioner and verify the claimed credits. Additionally, the petitioner should be allowed to pay taxes using the regular electronic system for the credit under consideration. Furthermore, the respondents are required to file a counter affidavit within a month, and the matter is listed for further hearing on a specified date in August 2018.