Court Orders Reopening of GST TRAN-1 Portal for Manual Submissions

The Court allowed the petition, directing the respondents to reopen the portal for two weeks, accept manual submissions of GST TRAN-1, and ensure the petitioner can pay the tax.

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Issues:
Extension of time for filling GST TRAN-1, acceptance of GST TRAN manually.

Analysis:
The petitioner sought relief through a writ petition for an extension of time for filling GST TRAN-1 or acceptance of manual submission. The Court observed similarities with a previous case and issued notice to the respondents. The ASGI accepted the notice and requested an adjournment to get instructions. The matter was postponed for further consideration. Despite multiple adjournments, the ASGI did not provide instructions. The petitioner's counsel referenced a previous case where similar relief was granted by directing the respondents to reopen the portal for two weeks and accept manual submissions. The ASGI resisted the petitioner's claim, arguing against granting the concession due to the petitioner's failure to file the form online. The Court reviewed the case law and found no reason to deviate from the previous decision. Consequently, the petition was allowed, directing the respondents to reopen the portal, accept manual applications, and ensure the petitioner can pay the tax. The writ petition and connected CM were disposed of accordingly.

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