SHIV OIL AGENCY Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Vishwjit, Learned Counsel for the petitioner and Shri O.P. Srivastava, Learned Counsel for the Respondent Nos. 1 to 3.

(2.) The petitioner seeks a writ of mandamus directing the GST Council respondent No. 2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27-12-2017 and he has filed his complete application for the necessary transactional credit.

(3.) The petitioner has alleged in the petition 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, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time.