M/S A. V. Sales, W-1 vs. Union Of INDIA And 4 Others
Facts
The petitioner, M/s A.V. Sales, filed a writ petition seeking a mandamus directing the GST Council (respondent no. 2) to recommend to the State Government an extension of the time period for filing GST Tran-1. The petitioner claimed that their application for transactional credit was not entertained on the last date, December 27, 2017, due to the electronic system of the respondent not responding despite repeated efforts. This failure to file on time, the petitioner alleged, would result in the loss of eligible credit.
Held
The Court directed the respondents to reopen the portal within two weeks from the date of the order for the petitioner to file their GST Tran-1 application. In the event the portal was not reopened, the respondents were directed to entertain the petitioner's application manually after due verification of the claimed credits. Furthermore, the Court directed that the petitioner be allowed to pay their taxes on the regular electronic system, considering the credit likely to be allowed. The writ petition was disposed of with these directions.
Key Issues
1. Whether the petitioner is entitled to a direction for the reopening of the GST portal for filing the GST Tran-1 application, considering the alleged technical difficulties faced on the last date for filing. The petitioner argued that the electronic system failed to respond on the last date for filing the GST Tran-1 application, preventing them from claiming their rightful transactional credit. They contended that this technical glitch caused them to miss the deadline and that they should not suffer a loss of credit due to system failure. The petitioner sought a direction to the respondents to allow them to file the application. The revenue or State's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 368 of 2018 Petitioner :- M/S A. V. Sales, W-1 Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi Hon'ble Bharati Sapru,J. Hon'ble Neeraj Tiwari,J. Heard learned counsel for the parties. 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 pas
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