2018 (6) TMI 71 – PUNJAB AND HARYANA HIGH COURT – 2018 (14) G. S. T. L. 164 (P&H) – Prayer to reopen the online portal – GST filing – filing of Trans-1 return – availment of Input Tax Credit (ITC) being the transitional credit – credit the Input Tax Credit (ITC) being the transitional credit as the same was filed within the time but could not be uploaded and accepted due to technical error – for the relief claimed, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon – Held that:- We dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accordance w
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ut could not be uploaded and accepted due to technical error. In the alternative, the respondents be directed to entertain the application of the petitioner manually and accept Trans-1 Return and credit the ITC being the transitional credit. 2. The Goods and Service Tax (GST) was implemented w.e.f. 1.7.2017 and all indirect taxes including Service Tax, VAT and others were brought under the GST. The services provided by the petitioner had also came under the GST and, therefore, the petitioner had got the VAT and Service Tax Registration Certificate dated 25.6.2017 (Annexure P-1). The petitioner had uploaded the Trans-1 Returns to be filed and had tried to submit the same on 23.12.2017 (Annexure P-2) which was processed with error. The petiti
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edit in their GSTR-3B. Another letter dated 1.3.2018 (Annexure P-6) was also sent to respondent No.3 in this regard, but no response has been received till date. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accord
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