GST transition credit filing rights protected where portal malfunction prevented online submission, with manual filing permitted.

Where the GST transition credit portal was not functioning properly and the filing deadline was imminent, the Court directed remedial measures to prevent applicants from losing filing rights because of technical failure. Manual filing was permitted and the online portal was ordered to be restored for transition credit applications before the cut-off date. The directions were intended to ensure that the petitioner and similarly placed applicants were not prejudiced by non-functioning electronic filing infrastructure during the pandemic period.

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Issues: Whether the petitioner could be permitted to file GST transition credit applications manually and whether the respondents could be directed to restore the online portal for filing the applications before the cut-off date.

Analysis: The application was stated to be incapable of online filing because the concerned portal was not functioning properly, while the last date for filing was approaching. In view of the innocuous nature of the relief and the urgency arising from the pandemic situation, the Court directed immediate remedial steps so that applicants could file their applications without being prejudiced by the portal malfunction.

Conclusion: The petitioner was granted relief by directing acceptance of manual filing and reopening of the website for filing GST transition credit applications before 30 June 2020.

Final Conclusion: The writ petition was disposed of with mandatory directions to facilitate filing of GST transition credit applications, ensuring that the petitioner and similarly placed applicants were not defeated by technical non-functioning of the portal.

Ratio Decidendi: Where an online statutory filing mechanism is unavailable due to malfunction, the authority may be directed to manual filing and restore the portal to prevent denial of the filing right.

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