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2018 (9) TMI 684 - HC - GSTUnable to upload Form GST TRAN-1 - input tax credit - migration to GST regime - Held that - It was brought to the notice of the Central Board of Indirect Taxes (CBIC) and Customs that about difficulties faced by section of tax payers owing to technical glitches on the GST and representations were given by the petitioners. Therefore, CBIC is setting up a Grievance Redressal Mechanism vide Circular No.39/13/2018- GST dated 03.04.2018. The procedure of appointment of Nodal Officers and identification of issues is to be done in the manner provided in Paragraph 5 of the Circular. Unless the Nodal Officers are appointed, jurisdictional officer of the Assessee, namely Assessing Officer would not be in a position to forward the representations/applications filed by the Assessee pointing out the glitches they are facing while availing the credit during the transition process. The respective Commissioner of GST and Central excise are directed to appoint the 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 Circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to their respective Assessing Officers / jurisdictional officer/GST Officers - petition disposed off.
Issues:
1. Delay in uploading Form GST TRAN-1 by petitioners. 2. Appropriate directions sought by petitioners due to technical glitches. 3. Orders issued by High Courts of Chhattisgarh, Delhi, and Kerala regarding similar matters. 4. Grievances faced by taxpayers due to technical glitches on the GST portal. 5. Appointment of Nodal Officers to address taxpayer problems. 6. Interpretation of Circular dated 03.04.2018 regarding appointment of Nodal Officers. 7. Disposal of writ petitions and directions given by the court. Analysis: 1. The petitioners in a batch of cases sought relief as they were unable to upload Form GST TRAN-1 within the stipulated time due to errors. They requested appropriate directions to rectify this issue. 2. High Courts of Chhattisgarh, Delhi, and Kerala issued directions in similar cases, guiding petitioners to approach Nodal Officers for grievance redressal related to non-uploading of FORM TRAN-1 due to technical glitches. 3. The Central Board of Indirect Taxes (CBIC) acknowledged taxpayer difficulties due to IT glitches on the GST portal and established a Grievance Redressal Mechanism through Circular No.39/13/2018-GST dated 03.04.2018. The circular outlined procedures for resolving stuck TRAN-1s and filing GSTR-3B. 4. The court addressed the appointment of Nodal Officers to handle taxpayer issues arising from technical glitches, emphasizing the importance of their role in resolving problems faced by taxpayers during the transition process. 5. The court clarified the interpretation of the Circular dated 03.04.2018, stating that the procedure for appointing Nodal Officers and identifying issues should align with the guidelines provided in the circular to facilitate grievance redressal effectively. 6. The court directed the respective Commissioner of GST and Central Excise to appoint Nodal Officers for Tamil Nadu within a specified timeframe. It mandated petitioners to submit applications following the Circular's guidelines and outlined a process for addressing grievances through Nodal Officers and the grievance committee. 7. Ultimately, the court disposed of the writ petitions with specific directions for the appointment of Nodal Officers, submission of applications by petitioners, and the grievance resolution process to be followed within defined timelines, ensuring proper redressal of taxpayer issues. By providing detailed analysis and specific directions, the court effectively addressed the challenges faced by petitioners regarding the delay in uploading Form GST TRAN-1 and set a framework for resolving similar grievances in a systematic manner.
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