Case Law Details

Case Name : M/S National Chemical And Dyes Company, Vs. Union Of India (Allahabad High Court)
Appeal Number : Writ Tax No. 200 of 2018
Date of Judgement/Order : 20/02/2018
Related Assessment Year :
Courts : All High Courts (4379) Allahabad High Court (260)

National Chemical And Dyes Company Vs. Union Of India (Allahabad High Court)

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.

The petitioner has alleged in the petition that 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.

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 application 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.

With the aforesaid directions, the writ petition stand disposed of finally.

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Category : Goods and Services Tax (7823)
Type : Judiciary (12512)
Tags : goods and services tax (6288) GST (5889) high court judgments (4698)

One response to “HC allows manual filing of GST TRAN-1 as electronic system not responded”

  1. Ajaysankar says:

    Sir,
    Please inform whether any verdict of any Hon’ble HC favouring the registered person allowing to file the revised TRAN-1 form in cases where he left some CENVAT credit in original TRAN-1 filed before 30-09-2017 ( wiythinh 90 days) of July’17.
    Recently , the Givt. alloowed thise who submitted but not filed due to system error.
    But this case is different, i.e here the person could not taken the left over CENVAT credit amount within 27 Dec/2017.

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