2019 taxo.online 342

WRIT TAX No. – 725 of 2019





Bharati Sapru, Justice, Vivek Varma, Justice

In favour of assessee

High Court


Represented by : –

Petitioner : – Amit Mahajan, Niraj Kumar Singh

Respondent : – Ramesh Chandra Shukla

Heard learned counsel for the petitioner, Shri M.C. Tripathi, learned counsel for the respondent nos.1,2 and 3 and Sri R.C. Shukla,  learned counsel for the respondent no.4.

The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the Commissioner 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 is permitted to file his complete GST TRAN-1 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 of the petitioner within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 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 08.07.2019.
Order Date :- 31.5.2019

Free Trial

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

Book your 7 days free trial

Book Now