https://www.taxtmi.com/caselaws?id=384091 The court granted a writ of mandamus directing the GST council to recommend an extension of the time for filing GST Tran-1 due to an alleged electronic system failure causing potential loss of entitled credit for the petitioner. The respondents were instructed to reopen the portal or accept manual filing, verify credits diligently, and allow tax payment using the regular electronic system. The judgment emphasizes preventing technical failures from hindering taxpayers' rights, ensuring fairness in tax administration, and providing opportunities for both parties to present their cases. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384091 The court granted a writ of mandamus directing the GST council to recommend an extension of the time for filing GST Tran-1 due to an alleged electronic system failure causing potential loss of entitled credit for the petitioner. The respondents were instructed to reopen the portal or accept manual filing, verify credits diligently, and allow tax payment using the regular electronic system. The judgment emphasizes preventing technical failures from hindering taxpayers' rights, ensuring fairness in tax administration, and providing opportunities for both parties to present their cases. Case-Laws GST Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384091