2019 (10) TMI 749 - HC - GST

Court Orders Reopening of Portal for GST Filing

M/s Rajasthan Marble Versus Union Of India And 4 Others

The court granted the writ of mandamus, directing the respondents to reopen the portal within two weeks or allow manual filing of GST TRAN-1 by the ... Extension of time period for filing of GST TRAN-1 - transitional credit - transition to GST regime - HELD THAT:- The respondents are directed to reopen the portal within two weeks from today. 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. List this matter on 21.11.2019. Issues:1. Writ of mandamus to extend time for filing GST Tran-1.2. Alleged failure of electronic system on last filing date.3. Direction to reopen portal or entertain manual filing.Analysis:1. The petitioner sought a writ of mandamus to direct 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. The petitioner claimed potential loss of entitled credit due to system unresponsiveness. The court directed the respondents to reopen the portal within two weeks or entertain manual filing of GST TRAN-1 by the petitioner for verification of credits claimed, ensuring tax payment through the regular electronic system.2. The petitioner alleged that despite multiple attempts on the last filing date, the electronic system of the respondent did not respond, jeopardizing the petitioner's credit entitlement. The court acknowledged the petitioner's situation and issued directions for the portal to be reopened promptly or for manual processing of the petitioner's GST TRAN-1 application. This step aimed to safeguard the petitioner's rights and prevent any loss of credit due to technical issues faced on the last filing date.3. In response to the petitioner's plea and concerns regarding the unresponsiveness of the electronic system on the crucial filing date, the court ordered the respondents to take necessary actions. The court mandated the reopening of the portal within a specified timeframe or the manual processing of the petitioner's application to ensure the verification of claimed credits. Additionally, the court emphasized the importance of allowing the petitioner to pay taxes using the regular electronic system, maintaining fairness in the process and safeguarding the petitioner's interests.This detailed analysis of the judgment highlights the issues raised by the petitioner, the court's understanding of the situation, and the specific directions issued to address the challenges faced by the petitioner in filing GST Tran-1 due to system unresponsiveness.