2019 Taxo.online 199

WRIT TAX No. – 232 of 2019 dated 29.03.2019





Central Goods and Service Tax Act

Central Goods and Service Tax Rules

Rule 117(1A)

Bharati Sapru, Justice, Piyush Agrawal, Justice

In favour of assessee

High Court


Represented By:

Counsel for Petitioner :- Suyash Agarwal
Counsel for Respondent :- A.S.G.I.,C.S.C., Devendra Gupta, Ramesh Chandra Shukla

Heard Sri Suyash Agarwal, counsel for the petitioner, Sri Devendra Gupta, learned Counsel for the respondents no.1 & 2, and Shri R.C. Shukla, learned Counsel for the respondent no.3, learned Standing Counsel appears for the respondent o.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 entertained on 26.08.2017 with error and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A).

The petitioner has alleged in the petition that despite making several efforts for resolution of error in TRAN-1, 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.

The instructions have come in this matter.

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

List this matter on 02.05.2019.

In the meantime, the Respondent No.2, is directed to open the portal before 31st of March 2019. 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.

Order Date :- 29.3.2019

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