2018 (7) TMI 1489 - HC - GST

Failure to upload FORM GST TRAN-1 within the stipulated time - case of petitioner is that though he attempted to upload it within the time, he failed because of some system error - input tax credit - migration to GST - Circular No.39/13/2018-GST, dated 03.04.2018 - Held that - Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution - the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner s uploading FORM GST TRAN-1, without reference to the time-frame. Petition allowed.

Summary

Issues:
Failure to upload returns due to system error in GST regime, application of Circular No.39/13/2018-GST for grievance redressal mechanism, previous instances of petitioners approaching the Court for similar issues.

Analysis:
The judgment pertains to a petitioner who was a registered dealer under the Kerala Value Added Tax Act and later migrated to the Goods and Services Tax regime but failed to upload returns due to a system error. The petitioner sought directions to enable uploading the returns, claiming a failed attempt within the stipulated time. The Court considered Circular No.39/13/2018-GST, which established an IT Grievance Redressal Mechanism for technical glitches on the GST Portal. The Circular outlined procedures for taxpayers to address issues through nodal officers, requiring evidence of a bona fide attempt to comply with legal processes. The Court noted that not only the petitioner but others also faced similar technical glitches, leading to previous instances where the Court permitted petitioners to apply to the Nodal Officer for issue resolution.

The Court directed the petitioner to apply to the Nodal Officer for resolution, emphasizing facilitation of return uploading without strict adherence to timeframes. Additionally, the Court set a loose timeframe for the petitioner to apply within two weeks of the judgment, with the Nodal Officer required to consider and act within a week thereafter. If return uploading was impossible due to reasons beyond the petitioner's control, the authority would enable the petitioner to claim input tax credit available during migration. With these directions, the Court disposed of the Writ Petition, providing a practical solution for the petitioner's grievance under the GST regime.