Correction application granted in GST Tran-1 filing deadline case, portal to reopen, typographical error to be deleted. The correction application seeking rectification in an order dated 31st July, 2018 related to a writ petition concerning GST Tran-1 filing deadline ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Correction application granted in GST Tran-1 filing deadline case, portal to reopen, typographical error to be deleted.
The correction application seeking rectification in an order dated 31st July, 2018 related to a writ petition concerning GST Tran-1 filing deadline extension was allowed. The court directed the respondents to reopen the portal, granted the revenue's counsel one month to file a counter affidavit, and allowed the petitioner to pay taxes using the regular electronic system. The typographical error in the order was acknowledged, and the erroneous part was to be deleted.
Issues involved: Correction sought in the order dated 31st July, 2018 regarding a writ petition related to GST Tran-1 filing deadline extension.
Analysis: The judgment pertains to a correction application seeking rectification in an order dated 31st July, 2018. The error occurred when an interim order from a different writ petition concerning the GST Tran-1 filing deadline was mistakenly transcribed. The petitioner sought a writ of mandamus directing the GST council to recommend to the State Government an extension of the time period for filing GST Tran-1, as the petitioner's application was not entertained on the last date due to technical issues with the electronic system. The petitioner feared losing entitled credit if the deadline passed. The revenue's counsel was granted one month to file a counter affidavit, and the matter was listed for 04.09.2018. The respondents were directed to reopen the portal within two weeks; failure to do so would require manual processing of the petitioner's application. Additionally, the petitioner was to be allowed to pay taxes using the regular electronic system. The typographical error in the order was acknowledged, and the correction application was allowed. The court directed the filing of the counter affidavit within four weeks, with the petition to be listed after the specified period, and the erroneous part of the order dated 31st July, 2018 was to be deleted.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.