Filing of Return—Extension of time limit for filing of GST TRAN-1—In the instant, case of petitioner is 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. s a result of which the petitioner is likely to suffer loss of the input tax credit.
Held that— 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 GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - petition allowed. [M/S DEEPAK HARDWARES VERSUS UNION OF INDIA AND 4 OTHERS] [ALLAHABAD HIGH COURT][2018] 4 TAXLOK.COM 24 (All)