Shanti Prime Publication Pvt. Ltd.
Filing of Return—Input tax credit—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 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for the necessary transactional credit.
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.[CLOUD 9 PROJECTS PRIVATE LIMITED]  2 TAXLOK.COM 247 (Allahabad)