2018 Taxo.online 284
WRIT TAX No. – 1050 of 2018 dated 13.08.2018
M/s RAI AND SONS EARTH MOVERS PRIVATE LIMITED
UNION OF INDIA AND 6 ORS.
2018
GST
Central Goods & Services Tax Act, 2017
Section 140
Rule 117
Bharati Sapru, Justice & Dinesh Kumar Singh, Justice
Interim
High Court
Allahabad
Represented by: –
Petitioner: – Nishant Mishra & Vipin Kumar Kushwaha
Respondent: – A.S.G.I. & C.S.C.
Order: –
This application seeks correction in the order dated 31st July, 2018.
Heard learned counsel for the parties.
It is stated that on 31st July, 2018, the respondents were granted time for filing counter affidavit, but due to inadvertence the following interim order passed in some other writ petition relating to common portal/Form GST TRAN-1 has been transcribed:-
“Heard Sri Nishant Mishra, learned counsel for the petitioner, Shri Vaibhav Tripathi, learned counsel for the respondent nos.1 to 4, learned Standing Counsel for respondents no. 5 to 7. The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for the necessary transactional credit. The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. Learned counsel for the revenue prays for and is allowed one month’s time to file a counter affidavit. List this matter on .04.09.2018. In the meantime, 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. 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.”
The error is typographical, apparent on record.
The application is allowed.
Accordingly, it is directed that counter affidavit may be filed within four weeks. List the petition after expiry of four weeks.
The above quoted order dated 31st July, 2018 shall stand deleted.