VISHNU IRON CORPORATION Vs. UNION OF INDIA
LAWS(ALL)-2019-3-339
HIGH COURT OF ALLAHABAD
Decided on March 08,2019

Vishnu Iron Corporation Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

- (1.) Heard Sri Vishwjit, learned counsel for the petitioner, Sri Krishna Agrawal learned Counsel for the respondents no.1, 2 and 3, and Shri R.C. Shukla, learned Counsel for the respondent no.4 and 5.
(2.) The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the Commissioner 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 is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A).
(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.;


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