Shanti Prime Publication Pvt. Ltd.
Filing of Return—input tax credit—In the instant case, petitioner was unable to upload FORM GST TRAN-1 within stipulated time period and seeks a writ of mandamus directing the respondent to extend the time period for filing of GST Tran-1.
Held that—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 application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner.[M/S SHIV OIL AGENCY VERSUS UNION OF INDIA AND 4 OTHERS] [ALLAHABAD HIGH COURT] 5 TAXLOK.COM 36 (All)