2018 (4) TMI 1546 - BOMBAY HIGH COURT - GST

Head Note / Extract:
Due date of filing of Tran-1 return - Reference to Nodal Officer - glitch on the common portal (GST portal) in relation to an identified issue due to which the tax payer could not comply with the provisions of law - time limitation - Held that: - We are not disturbing the date which has been determined for filing of GSTR-3B for that is prescribed as 31st May, 2018 - However, given that only 25th, 26th and 27th April, 2018 are the working days available before 30th April, 2018 and 30th April, 2018 is declared to be a public holiday, interest of justice would be served if we extend this date of 30th April, 2018 in relation to filing of TRAN-1 and which filing was not possible due to technical glitches / IT related glitches. We extend it to 10th May, 2018 - petition disposed off.