2019 taxo.online 298

WRIT TAX No. – 595 of 2019





Central Goods and Service Tax Act 2017

Bharati Sapru, Justice, Vivek Varma, Justice


High Court


Represented by : –

Petitioner : – Aditya Pandey

Respondent : – Ashok Singh

Heard Sri Aditya Pandey learned counsel for the petitioner, Sri Vaibhav Tripathi, who appears for respondent no.1 to 3 and learned  standing counsel for the State respondents.

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-2 in the case of the petitioner because his application was not entertained on the last date i.e. 30.6.2018 and he is permitted to file his complete GST TRAN-2 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.

In view of the above, 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. 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.

Learned Counsel for the respondents may file a counter affidavit within a month.

List this matter on 3.7.2019.
Order Date :- 9.5.2019

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