2018 Taxo.online 66

WRIT TAX No. – 422 of 2018 dated 19.03.2018





Central Goods & Services Tax Act, 2017

Bharati Sapru, Justice & Saumitra Dayal Singh, Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Shubham Agrawal 

Respondent: – Piyush Agrawal & A.S.G.I. 

Order: – 

Heard Shri Shubham Agrawal, learned counsel for the petitioner, Shri Anant Kumar Tiwari, learned counsel for the respondent nos.1 and 2 and Shri Piyush Agrawal, learned counsel for the respondent nos.3 and 4.  

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 revising 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 revising 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 20.04.2018.  

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. 

Free Trial

Are you looking for the Latest Rules, Notifications, and Case Laws?

Book your 7 days free trial

Book Now