Court grants writ of mandamus to extend GST Tran-1 filing time due to technical issues.

The court granted the petitioner's request for a writ of mandamus to extend the time for filing GST Tran-1 due to technical issues faced on the last filing date. The respondents were directed to reopen the portal within two weeks; failure to do so would require manual processing of the petitioner's GST TRAN-1. The court emphasized the importance of addressing technical issues promptly to prevent loss of entitled credits and highlighted the need for authorities to ensure smooth tax compliance processes while safeguarding taxpayers' rights. Verification of claimed credits and maintaining transparency in tax filing procedures were underscored in the judgment.

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Issues:
Petitioner seeks writ of mandamus for extension of time period for filing GST Tran-1 due to technical issues on last date.

Analysis:
The petitioner approached the court seeking a writ of mandamus to direct the GST council, respondent no.2, to recommend to the State Government to extend the time period for filing GST Tran-1 due to technical issues faced by the petitioner on the last filing date. The petitioner alleged that despite making efforts, the electronic system did not respond, potentially causing loss of entitled credit. The court, considering the circumstances, directed the respondents to reopen the portal within two weeks. If they fail to do so, they are instructed to manually entertain the GST TRAN-1 of the petitioner and verify the credits claimed. Additionally, the respondents are to ensure that the petitioner can pay taxes using the regular electronic system for the credit to be considered. The learned counsel for the respondents has been given a month to file a counter affidavit, and the matter is listed for further hearing on a specified date.

This judgment highlights the importance of addressing technical issues that may impede the filing process for taxpayers, ensuring that entitled credits are not lost due to system failures. The court's directive for manual processing in case of portal unavailability demonstrates a practical approach to resolving such challenges faced by taxpayers. The decision emphasizes the need for timely action by authorities to facilitate smooth tax compliance processes and safeguard taxpayers' rights to claim legitimate credits. The court's focus on verification of claimed credits underscores the significance of ensuring accuracy and integrity in the tax filing procedures, maintaining transparency and fairness in the system. The timeline set for reopening the portal and subsequent manual processing reflects a balanced approach to addressing the petitioner's concerns while upholding the procedural requirements for tax filings.

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