2019 (5) TMI 399 - HC - GST

Extension of time period for filing of GST Tran-1 - transition to GST regime - transitional credit - 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 application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. List this matter on 02.07.2019.

Summary

Issues:
1. Petition seeking writ of mandamus to extend time for filing GST Tran-1.
2. Allegation of electronic system failure causing potential loss of credit.
3. Respondents' notice of forming a new committee for individual cases.
4. Respondents granted one month to file a counter affidavit.
5. Direction to reopen portal within two weeks or process application manually.

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 27.12.2017 despite filing a complete application for necessary transactional credit.
2. The petitioner alleged that on the last filing date, the electronic system of the respondent did not respond despite multiple attempts, potentially causing a loss of entitled credit over time.
3. The respondents informed the court that a new committee might be formed to handle individual cases, indicating a possible resolution within two weeks without providing a specific date.
4. The learned counsel for the respondents requested and was granted one month's time to file a counter affidavit in response to the petition.
5. The court directed the respondents to reopen the portal within two weeks from the date of the order. In case of non-compliance, they were instructed to manually process the petitioner's application, verify the claimed credits, and allow tax payments through the regular electronic system maintained for credit consideration.