It is submitted by the petitioner that the petitioner is not being able to file an online application, which is the only present mode available, regarding its GST Transition Credit, since the concerned website of the respondent-authorities is not functioning properly. As such, since the last date for filing such application has been fixed on June 30, 2020, the petitioner prays merely for being able to present the application prior to such cut-off date, if necessary manually.

It is submitted by learned counsel for the petitioner that the respondents have already been served with a notice of the writ petition, although none appears for the respondents when the matter is taken up today.

In view of the innocuous nature of the order proposed to be passed, no prejudice would be caused to the respondents, in any event.

Accordingly, W.P. No.2159 (W) of 2020 is disposed of by directing the respondents to accept manual filing of the GST Transition Credit applications as well as to reopen the concerned website, enabling all applicants, including the petitioner, to file such applications prior to June 30, 2020. The authorities responsible for such restoration of the website are to act on urgent basis in view of the emergent pandemic situation so that the online portal is opened for such filing at the earliest, positively before June 30, 2020.

There will be no order as to costs.

Urgent photostat certified copy of this order, if applied for, be given to the advocates for the parties.