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Petitioner has placed before us a screen-shot of GST TRAN-1 application which the assessee wants to file, which is dated 09.01.2019 and which clearly mentions that the filing of declaration in TRAN-1 is not available now as the due date is over.

Shanti Prime Publication Pvt. Ltd.
Filing of Return — TRAN-1— The petitioner in the writ petition is seeking a direction to the respondents to grant them the option to file GST TRAN-1, by opening the GST portal. The contention of the petitioner is that electronic portal was not opening.
Petitioner has placed before us a screen-shot of GST TRAN-1 application which the assessee wants to file, which is dated 09.01.2019 and which clearly mentions that the filing of declaration in TRAN-1 is not available now as the due date is over.Held that— we direct the respondents to file their counter affidavit within one month.— Yadu Sugar Limited Ltd. Vs. Union of India And 4 Others [2019] 8 TAXLOK.COM 010 (Allahabad)