Court Orders Extension for GST Transitional Credit Filing

The court allowed the writ petition, directing the respondents to re-open the online portal for filing TRAN-1 electronically or accept manual filing to avail transitional credit under the GST regime. The court emphasized the challenges faced by taxpayers due to technical glitches and granted relief to the petitioner, setting a deadline of 15th December 2021 for filing. The decision aligned with previous judgments, ensuring fair treatment and upholding taxpayers' property rights.

---

---

Issues:
- Petition seeking direction to open common portal for filing TRAN-1 electronically or allow manual revision.
- Challenge to the validity of Rules 117 to 120A of the CGST Rules, 2017.
- Challenge to the legality of Circular No. 39/13/2018-GST.
- Prayer for any other suitable writ, order, or direction.
- Request for costs of the petition and additional reliefs.

Analysis:
1. The petitioner filed a writ petition seeking a mandamus to open the common portal for filing TRAN-1 electronically or allow manual revision to avail transitional credit. The petitioner faced technical glitches preventing the filing of TRAN-1 but submitted grievances and letters to the respondents highlighting the issue.

2. The respondents contested the petitioner's claim based on a screenshot of invoices uploaded on the portal, arguing it did not constitute an error. However, the court referred to a previous case where similar evidence was accepted, emphasizing that technical glitches on the GST portal could prevent filing. The court allowed taxpayers to file manually or electronically, recognizing the challenges faced by taxpayers, especially those lacking electronic records.

3. The court referred to cases where relief was granted to taxpayers unable to file TRAN-1 due to system glitches, emphasizing the importance of not depriving taxpayers of their property rights without legal authority. The court directed the respondents to re-open the online portal to enable filing of TRAN-1 electronically or accept manual filing, ensuring processing of claims in accordance with the law.

4. The court allowed the present writ petition in line with previous judgments, setting a deadline of 15th December 2021 for accepting the TRAN-1 Form electronically or manually. The petition and pending applications were disposed of accordingly, granting relief to the petitioner in line with the principles established in previous cases.

This detailed analysis highlights the court's considerations regarding technical glitches, property rights of taxpayers, and the need for fair treatment in allowing manual filing to avail transitional credit under the GST regime.

---