Allahabad HC allows manual filing of TRAN-1 in special cases if electronic system doesn’t respond

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The assessee filed a writ petition stating that despite making several efforts on the last date, i.e., 27-12-2017 for filing of the application, Form GST Tran-1, the electronic system of the department did not respond, as a result of which his application was not entertained and he was likely to suffer loss of the credit that he was entitled to by passage of time.

HELD: The department was to be directed to reopen the portal within two weeks. In the event it does not do so, it will entertain the application of the assessee manually and pass orders on it after due verification of the credits as claimed by the assessee.

Citation: [2018] 94 taxmann.com 167 (Allahabad)

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