The respondents shall permit the petitioner-company to furnish the monthly returns and GST TRAN-1 after rectifying all the defects.
Transitional credit— In the instant case, the petitioner-company is engaged in manufacturing of steel auto parts at its manufacturing unit and doing the business of manufacturing and sale of steel auto parts.
The petitioner- company could not submit its monthly returns and GST TRAN-1 within time solely for the reason that after closure of portal uploading of information is not possible in any way.
Held that— This court is of the view that as the petitioner- company could not file its monthly return in regard to payment of GST within time due to no fault of it and the portal got closed and cannot be operated offline, therefore, it is directed that the respondents shall open the portal forthwith so as to enable the petitioner-company to file its monthly returns and GST TRAN-1 within 10 days from today.
The respondents shall permit the petitioner-company to furnish the monthly returns and GST TRAN-1 after rectifying all the defects.
Transitional credit— In the instant case, the petitioner-company is engaged in manufacturing of steel auto parts at its manufacturing unit and doing the business of manufacturing and sale of steel auto parts.
The petitioner- company could not submit its monthly returns and GST TRAN-1 within time solely for the reason that after closure of portal uploading of information is not possible in any way.
Held that— This court is of the view that as the petitioner- company could not file its monthly return in regard to payment of GST within time due to no fault of it and the portal got closed and cannot be operated offline, therefore, it is directed that the respondents shall open the portal forthwith so as to enable the petitioner-company to file its monthly returns and GST TRAN-1 within 10 days from today.