2018 (7) TMI 1825 - HC - GST

Input tax credit - inability to upload Form GST TRAN-1 within the time stipulated on account of some error - Held that - It is appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner.

Summary

Issues:
1. Difficulty in uploading Form GST TRAN-1 within stipulated time due to technical glitches.
2. Seeking appropriate direction for uploading Form GST TRAN-1 to avail input tax credit.
3. Comparison of directions issued by High Courts of Chhattisgarh, Delhi, and Kerala.
4. Setting up Grievance Redressal Mechanism by CBIC.
5. Appointment of Nodal Officers by GSTN, Central, and State Governments.
6. Interpretation of circular dated 03.4.2018 regarding the appointment of Nodal Officers.
7. Appointment of Nodal Officers in Tamil Nadu.
8. Disposal of writ petitions with specific directions.

Analysis:

1. The petitioners faced challenges in uploading Form GST TRAN-1 within the specified time due to technical glitches. They sought direction to rectify this issue and claim input tax credit.

2. The High Courts of Chhattisgarh, Delhi, and Kerala have issued directions in similar cases. For instance, the Chhattisgarh High Court directed petitioners to approach the Nodal Officer for grievance redressal within a specific timeframe.

3. The CBIC established a Grievance Redressal Mechanism through a circular dated 03.4.2018 to address taxpayer issues related to GST. The mechanism includes provisions for resolving stuck TRAN-1 filings and completing GSTR-3B filings.

4. The circular also mandates the appointment of Nodal Officers by GSTN, Central, and State Governments to handle glitches faced by taxpayers. The appointment and identification of issues are crucial for a smooth transition process.

5. The judgment clarified the interpretation of the circular, emphasizing that Nodal Officers must be appointed to facilitate the forwarding of taxpayer grievances to the appropriate authorities.

6. In response to the issue, the Principal Secretary and Commissioner of Commercial Taxes in Tamil Nadu nominated a State Level Nodal Officer to address taxpayer problems. The directive also required the appointment of Nodal Officers for Tamil Nadu within a specified timeframe.

7. The writ petitions were resolved with specific directions, including the submission of applications by petitioners in accordance with the circular. Assessing Officers were tasked with forwarding applications to Nodal Officers for resolution within a defined timeline.

This comprehensive analysis encapsulates the legal judgment's core issues, comparisons with other High Court directions, the Grievance Redressal Mechanism, Nodal Officer appointments, and specific directives for resolving the challenges faced by taxpayers in uploading Form GST TRAN-1.