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2019 (5) TMI 398 - HC - GSTExtension of time period for filing of GST Tran-2 - transition to GST Regime - transitional credit - HELD THAT - The respondents are directed to reopen the portal within one month from today. In the event they do not do so, they will entertain the GST TRAN-2 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - List this matter on 1.7.2019.
Issues:
1. Writ of mandamus sought to extend time for filing GST Tran-2. 2. Allegation of electronic system failure on the last filing date. 3. Direction to respondents to reopen portal or entertain manual filing. 4. Verification of credits and allowing tax payment. Analysis: 1. 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-2 due to the petitioner's application not being entertained on the last date of 30.6.2018. The petitioner aimed to file the complete GST TRAN-2 for necessary transactional credit. 2. The petitioner alleged that despite multiple attempts on the last filing date, the electronic system of the respondent did not respond, potentially causing the petitioner to lose out on entitled credit over time. This failure of the electronic system was crucial to the petitioner's case and formed a significant part of the argument presented. 3. In response to the petitioner's plea, the court directed the respondents to either reopen the portal within one month or entertain the manual filing of GST TRAN-2 by the petitioner. The court emphasized the importance of verifying the credits claimed by the petitioner and ensuring that the petitioner is allowed to 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 and scheduled the matter for listing on 1.7.2019. This procedural step aims to facilitate a comprehensive review of the case and ensure all relevant aspects are duly considered before reaching a final decision on the petitioner's request for the writ of mandamus.
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