High Court directs reopening of GST Portal for filing TRAN-1 of the Petitioner as the Portal did not respond on the last date resulting loss of ITC to the trader.
The non response by the GST Common Portal on the last date for filing various online Forms due to congestion or technical glitches has become a regular feature causing loss to the traders in addition to making them loable for late fees and penal provisions under GST Laws.
In the instant case, however the Hon’ble High Court has given a big relief to the petitioner by directing reopening of the Portal for accepting his Form TRAN-1
ABCAUS Case Law Citation:
ABCAUS 2179 (2018) (01) HC
The petitioner had approached the Hon’ble High Court seeking direction to the GST council to make recommendations to the Uttar Pradesh 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 has filed his complete application for the necessary transactional credit.
The petitioner had alleged that despite making several efforts on the last date for filing of the application, the electronic system of the GST Common Portal 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.
The petitioner submitted that he had also submitted his application for transitional credit manually on 10.1.2018.
The Hon’ble High Court directed the that the portal be opened within two weeks from today and in the event of their failure to do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner.
The Hpn’ble High Court also directed that the authorities shall 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.
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We have been facing a similar issue and would like to know the process by which the Assessee had got the work done . As we would also like to have Re-Opening of TRAN1 to update the details missed by us . Please help us with the same . You can get in touch with us .