2018 (6) TMI 71 - HC - GST

Prayer to reopen the online portal - GST filing - filing of Trans-1 return - availment of Input Tax Credit (ITC) being the transitional credit - credit the Input Tax Credit (ITC) being the transitional credit as the same was filed within the time but could not be uploaded and accepted due to technical error - for the relief claimed, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon - Held that - We dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one week from the date of receipt of the certified copy of the order.

Summary

Issues:
1. Petition for mandamus to reopen online portal for filing Trans-1 return and credit Input Tax Credit (ITC).
2. Technical error preventing filing of Trans-1 return within time.
3. Failure of respondents to respond to petitioner's letters seeking relief.

Analysis:
1. The petitioner filed a writ petition under Articles 226/227 of the Constitution of India, seeking a mandamus to direct the respondents to reopen the online portal for filing its Trans-1 return and credit the Input Tax Credit (ITC) due to a technical error. The petitioner had uploaded the Trans-1 returns on 23.12.2017 but encountered processing errors. Despite contacting the jurisdictional officer and sending emails, the petitioner's issue remained unresolved. The petitioner also sent letters to respondents No.2 and 3 seeking manual intervention, but received no response. The court disposed of the petition by directing respondent No.2 to decide on the letter dated 8.3.2018 within one week, after affording the petitioner an opportunity of hearing.

2. The Goods and Service Tax (GST) was implemented from 1.7.2017, bringing all indirect taxes under its purview. The petitioner, providing services, obtained VAT and Service Tax Registration Certificate on 25.6.2017. Attempting to file Trans-1 returns on 23.12.2017, the petitioner faced technical issues leading to unsuccessful submission. Despite follow-up emails and letters, no resolution was provided by the respondents. The court refrained from commenting on the case's merits but instructed respondent No.2 to address the petitioner's concerns within a specified timeframe, ensuring a fair opportunity for the petitioner to present their case.

3. The petitioner's counsel highlighted the lack of response from respondents No.2 and 3 to the letters dated 8.3.2018 and 1.3.2018, respectively, requesting action on the Trans-1 return filing issue. The court acknowledged the petitioner's efforts to seek redressal through correspondence and intervened by instructing respondent No.2 to make a decision on the matter within a week, following due process and granting the petitioner a chance to present their case. This failure to respond to the petitioner's communications formed a crucial aspect of the court's decision to intervene and provide a direction for resolution.