2018 (4) TMI 1378 - HC - GST

Input tax credit - FORM GST TRAN-1 - migration to GST - petitioner though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches - Held that - circular No.39/13/2018-GST dated 03.04.2018, as per which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1 - the writ petitions are disposed of directing the GST Network to make appropriate facilities/provisions to enable the petitioners to complete the filing of FORM GST TRAN-1 as directed in circular No.39/13/2018- GST dated 03.04.2018 - petition disposed off.

Summary

Issues:
Petitioners' inability to upload FORM GST TRAN-1 within the stipulated time due to IT glitches.

Analysis:
The judgment pertains to a batch of writ petitions filed by petitioners who migrated to the GST regime but faced challenges in uploading FORM GST TRAN-1 within the prescribed time frame due to IT-related issues. The petitioners sought directions to address this concern.

The court noted that the Government of India had addressed the issue raised by the petitioners through circular No.39/13/2018-GST dated 03.04.2018. As per the circular, the GST Network was directed to identify taxpayers who faced difficulties in filing FORM GST TRAN-1 and provide them with the necessary facilities to complete the filing process.

Based on the submission made by the counsel for the GST Network regarding the resolution of the issue, the court disposed of the writ petitions. The GST Network was directed to make appropriate provisions to enable the petitioners to complete the filing of FORM GST TRAN-1 in accordance with the directives outlined in circular No.39/13/2018-GST dated 03.04.2018. Additionally, the petitioners were advised to contact the Nodal Officers appointed by the GST Network, the Central, and State Governments for any further assistance or follow-up action required.

In conclusion, the judgment addressed the petitioners' challenges in uploading FORM GST TRAN-1 within the stipulated time frame due to IT glitches. The court's decision ensured that the petitioners would be provided with the necessary support and facilities to complete the filing process as per the directives issued by the Government of India through the aforementioned circular.