Court orders extension for GST Tran-1 filing, allows manual filing if portal issue persists. The court granted the writ of mandamus, directing the respondents to extend the time for filing GST Tran-1 and allowing manual filing if the portal was ...
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Court orders extension for GST Tran-1 filing, allows manual filing if portal issue persists.
The court granted the writ of mandamus, directing the respondents to extend the time for filing GST Tran-1 and allowing manual filing if the portal was not opened. The petitioner was permitted to pay taxes through the regular electronic system to utilize entitled credits. The court ordered the respondents to verify the credits claimed by the petitioner to prevent any loss due to technical issues. The respondents were given a timeline to file a counter affidavit, and the next hearing was scheduled for May 2019.
Issues: 1. Writ of mandamus sought to extend time for filing GST Tran-1. 2. Allegation of electronic system failure causing potential loss of credit. 3. Direction to respondents to open portal or entertain manual filing. 4. Provision for payment of taxes on regular electronic system. 5. Timeline for filing counter affidavit and next hearing date.
Analysis: 1. The petitioner sought a writ of mandamus directing the GST council to extend the time period for filing GST Tran-1 due to the non-entertainment of the application on the last date. The petitioner requested to file complete GST ITC-01 for necessary transactional credit under amended Rule 117 (1A).
2. The petitioner alleged that despite efforts on the last date, the electronic system of the respondent did not respond, potentially leading to a loss of entitled credit over time. This failure was highlighted as a crucial issue affecting the petitioner's rights and liabilities.
3. The court directed the respondents to open the portal before a specified date and in case of failure to do so, they were instructed to entertain the GST ITC-01 of the petitioner manually. Orders were to be passed after verifying the credits claimed by the petitioner, ensuring no loss of credit due to technical issues.
4. Additionally, it was mandated that the petitioner should be allowed to pay taxes on the regular electronic system to utilize the credit likely to be considered for them. This provision aimed at safeguarding the petitioner's ability to utilize the entitled credits without any hindrance.
5. The learned Counsel for the respondents was given a timeline to file a counter affidavit within a month, and the next hearing was scheduled for a specific date in May 2019. This procedural direction ensured a structured process for further submissions and hearings in the case.
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