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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 and TRAN-2 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner.

Shanti Prime Publication Pvt. Ltd.

Filing of Return— Petitioner sought a writ of mandamus directing the GST council to make recommendations to the State Government to extend the time period for filing of GST TRAN-1 and TRAN-2 in the case of the petitioner because his application was not entertained on the last date and he may be permitted to file his complete GST TRAN-1 and TRAN-2 for the necessary transactional credit. Directions issued accordingly. — Sahib Automobiles vs. Union Of India.[2019] 15 TAXLOK.COM 037 (ALL)