High Court Grants Respondents Time to File Counter Affidavit for GST Tran-1 Extension

The High Court granted the respondents one month to file a counter affidavit in response to the petition seeking a writ of mandamus to extend the time for filing GST Tran-1. The court directed the respondents to reopen the portal within two weeks or process applications manually if non-compliant.

---

---

Issues:
1. Petition seeking writ of mandamus to extend time for filing GST Tran-1.
2. Allegation of electronic system failure causing potential loss of credit.
3. Respondents' notice of forming a new committee for individual cases.
4. Respondents granted one month to file a counter affidavit.
5. Direction to reopen portal within two weeks or process application manually.

Analysis:
1. The petitioner sought a writ of mandamus from the High Court directing the GST council to recommend to the State Government an extension of the time period for filing GST Tran-1 due to the petitioner's application not being entertained on the last date of 27.12.2017 despite filing a complete application for necessary transactional credit.
2. The petitioner alleged that on the last filing date, the electronic system of the respondent did not respond despite multiple attempts, potentially causing a loss of entitled credit over time.
3. The respondents informed the court that a new committee might be formed to handle individual cases, indicating a possible resolution within two weeks without providing a specific date.
4. The learned counsel for the respondents requested and was granted one month's time to file a counter affidavit in response to the petition.
5. The court directed the respondents to reopen the portal within two weeks from the date of the order. In case of non-compliance, they were instructed to manually process the petitioner's application, verify the claimed credits, and allow tax payments through the regular electronic system maintained for credit consideration.

---