2019 (5) TMI 89 - 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 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 31.05.2019.

Summary

Issues:
1. Petition for writ of mandamus to extend time for filing GST Tran-1.
2. Alleged failure of electronic system causing loss of credit.
3. Direction to respondents to reopen portal or entertain manual filing.
4. Deadline for filing counter affidavit set for respondents.

Analysis:
1. The petitioner sought a writ of mandamus from the High Court directing the GST council to recommend to the State Government an extension of the time period for filing GST Tran-1 due to the petitioner's application not being entertained on the last date of filing. The petitioner requested to be allowed to file the complete GST TRAN-1 for necessary transactional credit.

2. The petitioner claimed 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 due to the passage of time. The petitioner expressed concern over the potential loss of credit and sought redress through the court.

3. The High Court directed the respondents to either reopen the portal within two weeks from the date of the judgment or to entertain the manual filing of GST TRAN-1 by the petitioner. The court mandated that the respondents verify the credits claimed by the petitioner and ensure that the petitioner can pay taxes using the regular electronic system maintained for credit consideration.

4. Furthermore, the court instructed the learned counsel for the respondents to file a counter affidavit within a month. The case was listed for further proceedings on a specific date, providing a timeline for the respondents to respond to the petition and take necessary actions as directed by the court.

This judgment addresses the issues raised by the petitioner regarding the failure of the electronic system, the potential loss of entitled credit, and the court's direction to the respondents to rectify the situation by either reopening the portal or entertaining manual filing. The court's detailed instructions and timeline for further proceedings ensure that the petitioner's concerns are addressed and necessary actions are taken by the respondents.