M/S Shagun Marketing And Engg. And Its Unit M/S Shagun Bath Decor vs. Union Of INDIA And 4 Ors
Facts
The petitioner, M/s Shagun Marketing And Engg. And Its Unit M/S Shagun Bath Decor, filed a writ petition seeking a mandamus directing the GST Council to recommend an extension of the time period for filing GST Tran-1. The petitioner alleged that their application for transactional credit was not entertained on the last date, December 27, 2017, due to the electronic system not responding despite multiple attempts. This failure to file the application on time, the petitioner contended, 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 alternative, if the portal was not reopened, the respondents were directed to entertain the petitioner's application manually after due verification of the claimed credits. The Court also stipulated that the petitioner should be allowed to pay their taxes on the regular electronic system, utilizing the credit that would be considered. 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 glitches on the last date of filing? The petitioner argued that due to the non-responsive electronic system on the final date for filing, they were unable to submit their complete application for transactional credit. They contended that this technical failure should not prejudice their right to claim the credit, and therefore, the portal should be reopened or their application entertained manually. The respondent's arguments are not recorded in the judgment.
Sections Cited
GST Tran-1
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 369 of 2018 Petitioner :- M/S Shagun Marketing And Engg. And Its Unit M/S Shagun Bath Decor Respondent :- Union Of India And 4 Ors Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- A.S.G.I.,C.S.C.,Dhananjay Awasthi 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 a
The judgment continues below.
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