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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 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 — The petitioner sought direction to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1. Directions issued to reopen the portal. — Silver Traders vs. Union Of India. [2019] 15 TAXLOK.COM 032 (ALL)

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