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Extension of time limit granted for filing TRAN-1

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — Extension of time limit for filing GST TRAN-1—In the instant writ petition alleged that despite making several efforts on the last date for filing of the TRAN-1, the electronic system did not respond, as a result of which the petitioner is likely to suffer loss of the credit.

Held that— the respondents are directed to open the portal before 31st of March 2019.In the event they do not do so, they will entertain the GST ITC-01 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. — Kher Diesels Vs. Union of India And 6 Others [2019] 10 TAXLOK.COM 052 (Allahabad)