Allahabad HC allows manual filing of Form GST TRAN-01, not filed due to technical glitches on the portal

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Facts: Anil Kumar & Sons (“The Petitioner”) made several attempts of filing GST TRAN-01 till the last date but was unable to do so as the electronic portal was unresponsive. On the last date of filing, the Petitioner made an application to the Revenue Department which was not considered. However, the Petitioner has filed a writ of mandamus seeking directions for extension of time period for filing of GST TRAN-01.

Held: The Hon’ble High Court of Allahabad vide Writ Tax No. 221 of 2019 dated February 22, 2019 directed the Revenue Department to open the portal before March 31, 2019. In case, they fail to re-open the portal,  the Petitioner is allowed to file GST TRAN 01 manually and pass appropriate orders after due verification of the credits as claimed by the Petitioner.

Citation: [2019] 103 taxmann.com 259 (Allahabad)