Filing of Return—Input tax credit—In the instant case, the petitioner has prayed for issuance of a writ in the nature of mandamus directing the respondents to reopen the online portal enabling the petitioner to file its Trans-1 return on the portal and credit the Input Tax Credit (ITC) being the transitional credit as the same was filed within the time but could not be uploaded and accepted due to technical error.
Held that— we dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one week from the date of receipt of the certified copy of the order.[SILICON CONSTRUCTIONS PVT. LTD., MANIMAJRA, CHANDIGARH] [PUNJAB AND HARYANA HIGH COURT] [2018] 2 TAXLOK.COM 128 (P&H)