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March 2018

GST

By Puloma Dalal
Chartered Accountant
Reading Time 2 mins
8. [2018-TIOL-04-HC-ALL-GST] M/s. Continental India Pvt. Ltd. and Another vs. Union of India
    
Respondents directed to re-open the GST portal for filing Trans-1 on account of failure of system on the due date.
    
FACTS
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, because his application was not entertained on the last date i.e. 27.12.2017 and application is complete for the necessary transactional credit. It was stated that despite several efforts the GST system did not respond as a result the petitioner is likely to suffer loss.

HELD
The High Court directed the Respondents to reopen the portal within two weeks from the date of the decision. 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. The Court 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. _

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