Allow manual filing of TRAN-1 if GST portal does not respond : HC

By | March 26, 2019
(Last Updated On: March 26, 2019)


Anil Kumar & Sons


Union of India


WRIT TAX NO. 221 OF 2019

FEBRUARY  22, 2019 

Vishwjit for the Petitioner. Ramesh Chandra Shukla for the Respondent.


1. Heard Sri Vishwjit, learned counsel for the petitioner, Sri O.P. Srivastava, learned Counsel for the respondents no.1, 2 & 3, and Shri R.C. Shukla, learned Counsel for the respondent no.4.

2. The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the Commissioner 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 as per amended Rule 117 (1A).

3. 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.

4. 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.

5. Learned Counsel for the respondents may file a counter affidavit within a month.

6. List this matter on 25.03.2019.

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