2018 (8) TMI 65 - HC - GST

Unable to upload Form GST TRAN-1 to take credit of the input tax/ service tax/central excise duty - Held that - The respective Commissioner of GST and Central excise are directed to appoint Nodal Officer/Officers for the State of Tamil Nadu, if not already appointed, within a period of 2 weeks from the date of receipt of a copy of this order - The petitioners/assessees are directed to submit their applications in accordance with paragraph 8 of the said circular dated 03.4.2018 within a period of two weeks from the date of receipt of a copy of this order to their respective Assessing Officers/Jurisdictional Officers/GST Officers. The Assessing Officers are directed to forward the applications to the Nodal Officers within a period of one week. Petitions disposed off.

Summary

Issues:
- Difficulty in uploading Form GST TRAN-1 within the stipulated time period due to technical glitches.
- Request for appropriate direction to address the issue.

Analysis:
The judgment addresses the issue of tax payers facing difficulties in uploading Form GST TRAN-1 within the prescribed time limit due to technical glitches. The petitioners sought directions to rectify this situation. The court noted similar cases in other High Courts where directions were issued to approach Nodal Officers for grievance redressal. The judgment highlighted Circular No.39/13/2018-GST dated 03.4.2018, establishing a Grievance Redressal Mechanism for stuck TRAN-1 filings. The court emphasized the appointment of Nodal Officers by GSTN and State Governments to assist taxpayers facing portal glitches. It was argued that the circular's provisions applied to all issues, not just non-TRAN-1 matters.

Regarding the appointment of Nodal Officers, the court directed the respective Commissioners of GST and Central Excise to appoint Nodal Officers for Tamil Nadu within two weeks. The petitioners were instructed to submit applications following the circular guidelines within two weeks to their Assessing Officers, who would forward them to the Nodal Officers. The Nodal Officers, in consultation with GSTN, would address the grievances and forward them to the Grievance Committee for resolution within three weeks. The judgment concluded by disposing of the writ petitions with the outlined directions, emphasizing the importance of timely grievance resolution for tax payers facing technical challenges during the transition process.