2019 (5) TMI 1700 - HC - GST

Unable to upload Form GST TRAN-I - transitional input tax credit - transition to GST regime - HELD THAT - This Court has observed that the petitioner has to prefer an application before the Nodal Officer and the Nodal Officer, in turn, will send the request of the petitioner to the Information Technology Grievances Redressal Committee and the said Committee will decide the claim of the petitioner for getting imput tax credit by filling up the form of GST TRAN I - Hence, if the petitioner has already preferred such application before the Nodal Officer, the same will be forwarded by the Nodal Officer to the Information Technology Grievances Redressal Committee. Petition disposed off.

Summary

Issues Involved:
Claim for input tax credit under GST TRAN-I form.

Analysis:
The judgment pertains to a petition seeking input tax credit of a specific amount under the GST TRAN-I form. The court, after considering the arguments from both sides and the case's circumstances, directed the petitioner to follow a specific procedure. The court noted that in similar cases, applicants had to submit an application to the Nodal Officer, who would then forward it to the Information Technology Grievances Redressal Committee for a decision on the input tax credit claim. The court emphasized that if the petitioner had already submitted such an application, it would be sent to the Committee. However, if no application had been made yet, the petitioner was granted liberty to submit one within three weeks. The Nodal Officer was instructed to forward the claim to the Committee within four weeks of receiving the application. The Committee was tasked with deciding on the claim based on the evidence available, ensuring a prompt resolution.

In conclusion, the court disposed of the writ petition with the outlined directions for the petitioner to follow the prescribed procedure for claiming input tax credit under the GST TRAN-I form.