Department to accept TRAN-1 manually where GSTN portal failed to respond: Allahabad HC

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Petitioner alleged that it made several efforts on last date of filing of application for transitional credit but electronic system of GSTN failed to respond as a result of which petitioner was likely to suffer loss of credit that it was entitled to by passage of time – Respondents claimed that Portal was likely to be opened but failed to provide a specific time – Whether on facts, UOI were directed to reopen portal within two weeks from today and in event of default, they will entertain application of petitioner manually and pass orders on it after due verification of credits as claimed by petitioner – Held, yes

Citation: [2018] 91 284 (Allahabad)