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2018 (4) TMI 1546

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..... iling 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. - Writ Petition (L) No. 424 of 2018, With Civil Writ Petition (ST.) No. 2230 of 2018, 3695 of 2018, 3953 of 2018, 4584 of 2018, 4604 of 2018, 4613 of 2018, 4615, 5092 of 2018, - - - Dated:- 24-4-2018 - S.C. DHARMADHIKARI SMT. ANUJA PRABHUDESSAI, JJ. WPL 424/2 .....

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..... re at Exhibits 'A', 'B' and 'C' to this petition. The tax payers can make an application to the Field Officers or the Nodal Officers where there was a demonstrable 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. The Nodal Officer, upon receipt of such an application, even online but with some proof or evidence therewith, would definitely look into the same and take the remedial steps. He would forward it to the GST network. Though, the Nodal Officer would give a formal acknowledgement, even online, beyond this he would not assist the applicant so as to enable the tax payer / applicant to make a record for himself and t .....

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..... today's affidavit it is indicated that the tax payers shall complete the process of filing of TRAN-1 stuck due to IT related glitches by 30th April, 2018 and the process of complete filing of GSTR3B which could not be filed for such TRAN-1 shall be completed by 31st May, 2018. 7. We are not disturbing the date which has been determined for filing of GSTR-3B for that is prescribed as 31st May, 2018. Presently that is adequate and sufficient for redressing the grievance of all those who could not access the online website portal due to the technical glitches. 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 .....

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