2018 (5) TMI 275 - HC - GST

Filing of GST Tran-1/ Tran-2 forms - IT Grievance Redressal Mechanism to address the problems faced by taxpayers due to IT glitches on common portal (GSTN) - Held that - one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the GST Council or the concerned commissionerate/portal/officials etc. through e-mail or other means of communication before the stipulated time - List on 9th April, 2018.

Summary

Issues:
1. Claiming input credits in cases of technical obstacles/glitches.
2. Devise of IT Grievance Redressal Mechanism by GST Council.
3. Accommodation for assessees unable to file TRAN-I/TRAN-2 forms due to technical errors.
4. Procedure for addressing concerns of taxpayers in a time-bound manner.
5. One-time facility for deemed credit filing.

Analysis:

1. The judgment addresses the issue of claiming input credits in cases where technical obstacles or glitches are faced by assessees. The GST Council has devised a procedure to ensure that such input credits can be claimed. It is stated that assessees who could not file TRAN-I/TRAN-2 forms in time due to technical errors will be accommodated.

2. The GST Council has proposed an IT Grievance Redressal Mechanism to address problems faced by taxpayers due to IT glitches on the common portal. The mechanism has received in-principle approval and will be implemented by the GST Implementation Committee. Nodal officers will be appointed to address taxpayer concerns in a time-bound manner.

3. Assessees who faced technical errors leading to the inability to file required forms within stipulated timeframes will be provided with a one-time facility for filing. This will result in a deemed credit as if the form was filed before the expiry of the stipulated time. The facility is available to those who approached the GST Council or relevant authorities before the deadline.

4. The relief provided to taxpayers under the proposed redressal mechanism may include allowing the filing of any required form or return, or amending any form or return already filed. The procedure for filing the form will be deemed completed within the prescribed time limitation. Nodal officers will be responsible for verifying facts in each case before decisions are made.

5. The judgment emphasizes that the one-time facility for deemed credit filing will only be available to those who contacted the GST Council or relevant authorities before the stipulated deadline. Assessees are encouraged to communicate any omissions to the concerned Nodal Officers for necessary action. The case is listed for further proceedings on 9th April 2018.