Filing of return—Extension of time period for filing of GST TRAN-1—In the instant case, despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond.

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 application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - petition disposed off.[RASIK PRODUCTS PVT. LTD. VERSUS UNION OF INDIA] [2018] 2 TAXLOK.COM 286 (Allahabad)