Case Law Details

Case Name : M/s Continental India Private Limited And Another Vs. Union Of India Thru Secy. And 3 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 67 of 2018
Date of Judgement/Order : 24/01/2018
Related Assessment Year :
Courts : All High Courts (4662) Allahabad High Court (280)

M/s Continental India Private Limited And Another Vs. Union Of India (Allahabad High Court)

Heard Sri Tarun Gulati learned counsel assisted by Sri Rohan Gupta learned counsel for the petitioner and Sri Apoorva Hajela learned counsel assisted by Sri Ashok Singh learned counsel for the respondents.

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.

It is the petitioner’s case that he has also submitted his application for transitional credit manually on 10.1.2018. The respondents were served with a notice on 19.1.2018 with a copy of the petition and they have also obtained instructions today. They say that portal is likely to be opened but is unable to say that when the portal is likely to be opened.

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 the writ petition shall stand disposed of finally. 

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49 Comments

  1. T.S.JAYARAJAN says:

    We are unable to file Trans-1 due to some technical error in portal within due date. If Trans-1 may re open we are very grateful to you and also we can filed it. Then we will get credit for the same.Please do any arrangements to file the Trans-1

  2. A. SURESH KUMAR, M. Com, B. Ed says:

    Sir,
    please re- open trans-1, due to Google press note we are not able to file within the 27th December 2017. So please we request please re-open or provide any other option to claim Closing Balance of VAT & EXCISE.

  3. Amal says:

    I am also suffered from input credit loss because of lack
    of knowledge of trans 1.If trans 1 may reopen and can i filed again than i will get credit for old stock.

  4. AVIANSH THATE says:

    sir
    i not file\TRAN-1 IN DUE DATE , i have dredit up to 11lacks
    it there possibility to reopen TRAN-1
    IF NOT WHAT IS OTHER WAY FOR TO TAKE CREDIT

  5. bhavini says:

    GST team we all are waiting for justice.TRAN 2 revised but there is no updates for those whose tran 1 is pending due to technical error.We have submitted hard copy of Tran 1 also to department on 27.12.2017 for ref. pls advice what is the solution for Error faced during the uploading tran 1.

  6. Anup P Bang says:

    Dear Friends,
    We also faced problem TRAN1 submitted but not filed due to technical error with GST portal within due date.
    Now we unable to file GSTR 3B from July 17, lot of effort taken to resolve this issue – problem intimate to concern department of sales tax office physically and written mode a& online compliant raise on self help site yet no solution receive.
    Problem will become very trouble with penalty/late fees/interest for no mistake from our side.

  7. hsinghal86 says:

    All those which were unable to file TRAN 01 due to Technological Glitches or Migration issues shall raise compliant with GST portal and their respective Tax Jurisdiction. TRAN 01 might get reopened for those assesses which faced problem in filling.

    For any further details you can contact me at ca.hsinghal@gmail.com or +91 99172 11511.

    1. Narayanan says:

      Dear sir
      Please help us how to file the trans 1 with the tax officials because our Tax Jurisdiction officer not telling the details nor accepting the manual form too.

      can u able to help us …

  8. Shivaraj says:

    what happened to the order passed by the high court of Allahabad. No further action by either GST council or M/s.Continental for not taking action in this regard.

  9. KRISHNAN says:

    OUR GST APPLICATION SUCCESSFULLY UPLOAD ON 31ST JANUARY 2018 ONLY. TRAN 1 ALREADY CLOSE DEC 2017.
    WE ARE FROM MIGRATION FROM TNVAT
    OUR EXCISE AND SALES TAX CARRY FORWARD AMOUNT AVAILABLE
    WHAT WE CAN DO NOW

  10. P Narayanan says:

    Dear All
    Please update Trans 1 form will be reopen, if so when or is their any other option to file Trans 1 form.
    In GST meeting they are not discussing about the Trans 1.

    Please any association should help us by taking the matter to GST council.

  11. G.Gadilingappa says:

    I have submitted Tran1 but not filed due to technical error, Now Iam not able to file GSTR3B Dec 2017 We are waiting for Reopening portal for filing for all.

    1. P Narayanan says:

      Dear sir
      Please explain how can we make use of this grievance redressal mechanism

      its possible to claim the Trans 1form??

      Please help us ..

  12. Karan Kabra says:

    As of now, it seems it is only for the petitioner.
    May be we should start an online petition and get signatures of all those who are requesting the TRAN-1 revision to be enabled.

  13. Deepak says:

    Dear Sir,

    WE have wrongly all capital shown in unavailment of capital and balance amount has show in Table 5a as closing balance but Closing balance has not match with return and GST department has raise query. so please the solution.

  14. LALIT SHARMA says:

    till date 06 february 2018 GST Portal not open for Trans 1 what the implementation of order?????????????????????????????????????????????????????

  15. Anupam Ghosh says:

    We had filed the TRAN 1 and also revised it but after revising, large part of the Tran 1 Credot got banished and only about 15% was visible.

    We are Genuine Tax Payer and such Harrassment is not good.

    The Portal Must be reopened or Manual Entry must be made available by GST nodal officers.

    Anupam Ghosh
    Anupam.d.ghosh@gmail.com

  16. ASHISH BOHRA & ASSOCIATES says:

    I have also filed but the data filed is not showing now and also showing submitted status despite i have done it filed through evc. Portal must be opened again as many peoples have missed either filing or filed with inaccurate data

  17. taranjit singh says:

    TRAN-1 CREATED NUISANCE. WE HAVE FILED TRAN -1 AS ON 21.12.2017 AND IT SHOWING STATUS FILED AND WE ALSO RECEIVED MAIL WITH ARN NO YOU HAVE SUCCESSFULLY FILED TRAN-1 BUT WHEN WE FILED 3B OF DEC 2017 IT SHOWING YOU HAVE NOT FILED TRAN-1 WHAT IS NUISANCE. KINLDY ANY ONE CAN RESOLVE THIS PROBLEM

  18. E SUDHA says:

    sir, we have submitted the trans 1 form. but missed to file the same due to confusion. hence, kindly reopen the trans 1 form portal or please guide us whether we file the trans 1 form manually?

  19. ashwini mishra says:

    In my opinion the Ld. Judge was rightfully adjudicating for Digital compulsion pressed by the authorities amid dwindling time frames and incompetence of the authorities to maintain digital accuracy, speed and tolerance for the System.

  20. Imran says:

    Thanks for the Reopen, when 23 rd general meating last date is for Tran1 is 31/12/2017 but after that in 24th meating due date is change to 27th december 2017, thats why it get confused .
    Is the Reopen for all ???

  21. AKSHAY BHANDARI says:

    We have submitted the details in TRAN1 but could not file the return on 27.12.2017. we want to know whether the TRAN1 will be open for all so that we can try now or even we can submit the form manually.

    1. Sastry Vajjala says:

      Hello Mr. Akshay

      Are you able to submit GSTR 3B for the month of December without filing trans form by submitting it??
      I have the same problem. Actually I submitted the transition form but could not file it and now I am not able to file GSTR 3B as well

      Thank you

      1. ASHOK ABROL says:

        Hello Mr Akshay

        We are facing the same problem.we have submitted the tran-1 details but could not filed return on 27.12.2017.
        We discussed with so many persons but could not find any result

        Thank You

        1. GOWRISHANKAR says:

          dear all

          we are same problems, tran 1 submitted but not filing , Now gstr 3B not able to filing Dec 2017 , this is technical error how to pay late fees my side and then how to accept

  22. SNEHA JOGI says:

    Re-opening of portal for filing revised return is necessary…atleast for the person to correct any wrong details

    Income tax department is giving option of revised return … like wise GST department is also expected to give such option

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