2019 (10) TMI 1259

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....t Pleader For the R2 : Mr.Aravindan For the R4 : Mr.Narayanan ORDER The writ petitioner seeks a direction directing the respondents either to extend the date for submitting the declaration electronically in FORM GST TRAN-1 or to re-open and reinstate the facility of online or manual submission of TRAN-1, in so far as the petitioner is concerned for the purpose of availing Input Tax Credit. 2....

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....ned Special Government Pleader appearing for the first respondent would submit that the Government of India, Ministry of Finance (Department of Revenue) vide F.No.CBEC-20/06/17/2018-GST, dated 31.01.2019, has extended time till 31.03.2019. Since the petitioner has not availed such opportunity, it is not open to him to ask for further time. Therefore, the writ petition is liable to be dismissed. Sh....

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....he last date of filing. In fact, the records reveal that the petitioner has approached the respondents in time, but due to technical glitches, he could not succeed in his attempt to upload the files. In such circumstances, I am of the considered view that the case of the petitioner is fully covered by the decision of this Court in Tara Exports's case. Admittedly, the portal is not opened due t....