2018 (9) TMI 612 – ALLAHABAD HIGH COURT – TMI – Extension of time period for filing of GST Tran- 1 – case of petitioner is that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond – input tax credit – Held that:- The respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner – petition allowed. – Writ Tax No. – 1199 of 2018 Dated:- 5-9-2018 – Bharati Sapru And Surya Prakash Kesarwani JJ. For the Petitioner : Vishwjit For the Respondent : A.S.G.I.,C.S.C. ORD
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did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. In view of the above, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. Learned Counsel for the respondents may file a counter affidavit within a month. List this matter on 8th October, 2018. – Case
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