2019 (3) TMI 755 - HC - GST

Extension of time period for filing of GST Tran-1 - transitional credit - transition to GST Regime - Held that - The respondents are directed to open the portal before 31st of March 2019. 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. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner - List this matter on 16.04.2019.

Summary

Issues Involved:
Petitioner seeks writ of mandamus to extend time for filing GST Tran-1 due to technical issue on last date.

Analysis:
The petitioner approached the court seeking a writ of mandamus directing the GST council, respondent no.2, to extend the time period for filing GST Tran-1 due to a technical issue faced by the petitioner on the last filing date. The petitioner's application was not entertained on the deadline of 27.12.2017, leading to concerns about potential loss of entitled credit. The petitioner alleged that despite multiple attempts, the electronic system of the respondent did not respond, thereby jeopardizing the petitioner's credit claims.

The court, after considering the petitioner's plea, directed the respondents to open the portal before 31st March 2019. In case of failure to do so, the respondents were instructed to manually entertain the GST TRAN-1 of the petitioner and verify the credits claimed. Additionally, the respondents were mandated to ensure that the petitioner can pay taxes through the regular electronic system to utilize the credit under consideration. The court set a deadline for the respondents to file a counter affidavit within a month and scheduled the matter for further hearing on 16.04.2019.

This judgment highlights the court's intervention in a technical issue affecting the petitioner's ability to claim entitled credit within the stipulated deadline. The court's directive to the respondents to address the petitioner's concerns by either opening the portal for filing or accepting manual submissions underscores the importance of safeguarding the rights of taxpayers in the face of technical glitches. The court's emphasis on due verification of credits and ensuring access to necessary systems for tax payments reflects a balanced approach to resolving the petitioner's grievances while upholding the integrity of the tax filing process.