M/S BAJRANG KRIPA AGRO INDUSTRIES PVT. LTD. VERSUS UNION OF INDIA AND 4 OTHERS

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.

No.- Writ Tax No. – 1199 of 2018

Dated.- September 5, 2018

Bharati Sapru And Surya Prakash Kesarwani JJ.

For the Petitioner : Vishwjit

For the Respondent : A.S.G.I.,C.S.C.

ORDER

Heard Sri Vishwjit, learned counsel for the petitioner, Sri O.P. Srivastava, learned Counsel for the respondents no.1, 2 & 3, learned Standing Counsel appears for the respondent nos.4 and 5.

The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran- 1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit.

The petitioner has alleged in the petition 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, 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.

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