2019 (3) TMI 542 – ALLAHABAD HIGH COURT – TMI – Extension of time limit for filing of GST TRAN-1 – transitional credit – transition to GST regime – Held that:- The respondents are directed to open the portal before 31st of March 2019. 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 – List this matter on 10.04.2019. – Writ Tax No. – 268 of 2019 Dated:- 8-3-2019 – Bharati Sapru And Piyush Agrawal JJ. For the Petitioner : Kedar Nath Kumar,Vishnu Kesarwani For the Respondent : A.S.G.I.,C.S.C.,Dhananjay Awasthi ORDER Heard Sri Vishnu Kesarwani, learned counsel for the petitioner, Sri Vaibhav Tripathi, learned C
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m of the respondent no.2 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 open the portal before 31st of March 2019. 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 10.04.20
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