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2019 (3) TMI 830 - HC - GSTExtension of period for filing of GST Tran-1 - input tax 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 - List this matter on 17.04.2019.
Issues:
1. Petitioner seeking writ of mandamus to extend time for filing GST Tran-1. 2. Allegation of electronic system failure on last filing date causing potential loss of credit. 3. Direction to respondents to open portal or entertain manual filing if portal not opened. Analysis: 1. The petitioner approached the court seeking a writ of mandamus directing the GST council to extend the time period for filing GST Tran-1 due to alleged non-responsiveness of the electronic system on the last filing date. The petitioner requested to file complete GST TRAN-1 for necessary transactional credit under amended Rule 117 (1A). The court acknowledged the petitioner's concerns and directed the respondents to take necessary actions to address the issue. 2. The petitioner contended that despite multiple attempts on the last filing date, the electronic system of the respondent did not respond, potentially causing a loss of entitled credit over time. Recognizing the seriousness of the situation, the court ordered the respondents to either open the portal before a specified date or allow manual filing for the petitioner's GST TRAN-1. The court emphasized the importance of verifying the claimed credits and ensuring the petitioner's ability to pay taxes using the regular electronic system. 3. In response to the petitioner's plea, the court directed the respondents to open the portal by a certain date, and if not done so, to entertain the manual filing of GST TRAN-1. The court instructed the respondents to verify the credits claimed by the petitioner diligently and ensure that the petitioner can utilize the credit for tax payments through the regular electronic system. Additionally, the respondents were given a deadline to file a counter affidavit, and the matter was scheduled for further hearing on a specified date to monitor compliance and progress in the case.
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