2018 (7) TMI 966 - HC - GST

Transitional Credit - migration to GST Regime - IT grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST portal - Held that - The complete procedure has been prescribed for redressal of grievance which the petitioner has raised in this writ petition, particularly of non-uploading of FORM TRAN 1 due to technical glitches. Apart from this, the State Government Commissioner, Central Excise / GST has issued order dated 5-4-2018 in which Nodal Officers have already been appointed by the State Government. The petitioner is directed to approach the Nodal Officer of Korba i.e. Assistant Commissioner, State GST, Korba Circle-1 within four days from today by filing representation along with all necessary documents for redressal of his grievance and in turn, the said authority would consider and dispose of the same following the procedure laid down in para 8 of the circular dated 3-4-2018 and would take decision accordingly. Petition disposed off.

Summary

Issues:
1. Entitlement to input tax credit benefit under the Chhattisgarh Goods and Services Tax Act, 2017.
2. Technical glitches preventing submission of FORM GST TRAN-1.
3. Redressal mechanism for taxpayers facing technical issues on the GST portal.

Analysis:
1. The petitioner, a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017, sought input tax credit benefit of 1,16,90,475/-. The petitioner transitioned from the pre-GST regime to the GST regime on 1st July, 2017. The issue arose when the petitioner faced technical difficulties in submitting FORM GST TRAN-1 electronically, despite completing the required data entry before the deadline. The petitioner requested manual processing of the application to receive the entitled benefit.

2. Respondents, including the Government of India and the Commissioner of Customs, acknowledged the technical glitches on the GST portal and established an IT grievance Redressal Mechanism to address such issues. A circular issued by the Government outlined the resolution process for stuck TRAN-1 filings due to IT-related problems. The circular specified the appointment of Nodal Officers and set deadlines for completing the filing process.

3. The Court examined the circular and the procedures outlined for redressing grievances related to technical glitches on the GST portal. It directed the petitioner to approach the Nodal Officer within a specified timeframe to address the issue and obtain a decision based on the guidelines provided in the circular. The Court emphasized the need for timely resolution of the matter, considering the pending status of the writ petition since a specific date.

In conclusion, the Court disposed of the writ petition with directions for the petitioner to follow the prescribed procedure for redressal of the technical issue faced in submitting FORM GST TRAN-1. The judgment highlighted the importance of adhering to the established mechanisms for resolving such grievances and ensuring timely decision-making in such matters.