Shanti Prime Publication Pvt. Ltd.
Filing of Return—In the instant case, the petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1.
The petitioner despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 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.
Held that— the respondents are directed to reopen the portal within two weeks from today. On 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.
[GALVANO INDIA PRIVATE LIMITED] [ALLAHABAD HIGH COURT] 4 TAXLOK.COM 43 (All)