Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd., Draeger Safety India Private Limited, AGS Transact Technologies Limited, M/s. Arihant Vatika Realty Private Ltd., M/s. Arihant Abode Limited, M/s. Arihant Aashiyana Pvt. Limited, M/s. Arihant Superstructures Limited, Sigma Electric Manufacturing Corporation Pvt. Ltd. Versus The Union of India & Anr. – 2018 (4) TMI 1546 – BOMBAY HIGH COURT – 2018 (16) G. S. T. L. 596 (Bom.) – Due date of filing of Tran-1 return – Reference to Nodal Officer – glitch on the common portal (GST portal) in relation to an identified issue due to which the tax payer could not comply with the provisions of law – time limitation – Held that: – We are not disturbing the date which has been determined for filing of GSTR-3B for that is prescribed as 31st May, 2018 – However, given that only 25th, 26th and 27th April, 2018 are the working days available before 30th April, 2018 and 30th April, 2018 is declared to be a public holiday, interest of justice wo
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e petitioner. Mr. Pradeep S. Jetly a/w. Amol Joshi for the respondent. → WP 4584/18, WP 4604/18, WP4613/18 AND 4615/18 :Ms. Gunjan Jayakar a/w. Miheer Jaykar for the petitioner. Mr. Pradeep S. Jetly for respondent in WP 4584/18, 4604/18 and 4615/18. → WP 5092/18 :Mr. Sridharan, Sr. Counsel a/w. Prakash Shah I/b. PDS Legal for the petitioner. P.C.: 1. We have taken on record the additional affidavit-in-reply filed in Writ Petition (L) No.424 of 2018 and in Writ Petition (St.) No.2230 of 2018. 2. Mr. Milind Gawai, Commissioner of Central Tax PuneI Commissionerate in his additional affidavit-in-reply filed in Writ Petition (St.) No.2230 of 2018 has, firstly, indicated that the system error or fault or what is called IT related glitch would be a grievance definitely looked into and is being looked into by Grievance Redressal Committee. In his affidavit, he has indicated as to how Nodal Officers have been appointed in terms of several circulars, copies of which are at Exhibits 
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eral says that the circular gives the tax payer time till 30th April, 2018 to access the network. This time cannot be extended. Various circulars have been issued and the deponent and such other officers at the commissionerate level will not be in a position to make a definite statement as to whether the tax payer can access the online portal beyond 30th April, 2018 or even if accesses it before this date, his grievance / complaint would be decided within a given time frame. 4. We inquired from the Additional Solicitor General whether any time limit can be prescribed so that these complaints made to the Nodal Officer can be disposed of expeditiously and promptly. That would assist both the assessee as well as the revenue and would not delay the tax collection. 5. The Additional Solicitor General, after speaking to the officers present in Court, stated that presently there is nothing which has been evovled as a time frame within which the grievance raised before the Nodal Officer could
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extend this date of 30th April, 2018 in relation to filing of TRAN-1 and which filing was not possible due to technical glitches / IT related glitches. We extend it to 10th May, 2018. 8. It is clear that this facility is extended only to those tax payers who could not access the system due to technical glitches. It is very clearly stated in the affidavit that only in the case of tax payers who could not complete the process of TRAN-1 filing either at the stage of original or revised filing due to IT related glitches, for those the facility is extended and that the last date is extended only in their case. However, those tax payers would have to provide necessary proof of their inability to access the portal due to technical glitches or a Information Technology related matter which prevented them from accessing the system earlier. This is not a facility which could be availed of for any other reason and not attributable to such glitches or system faults / errors. We accept and endorse t
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