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2018 (9) TMI 1764 - HC - GSTUnable to upload Form GST TRAN 1 - Transitional credit - migration to GST Regime - Held that - The fifth respondent is directed to forward the representation of the petitioner dated 30.07.2018 to the fourth respondent being the Nodal Officer within a period of one week from the date of receipt of a copy of this order - petition disposed off.
Issues:
Petitioner seeks a Writ of Mandamus for representation forwarding and release of entitled sum due to technical glitches in uploading Form GST TRAN-1 for input tax credit. Analysis: The petitioner filed a writ petition seeking a Writ of Mandamus to direct the fourth respondent to forward their representation to the second respondent for the release of a sum amounting to ?11,65,976 within a stipulated time frame. The petitioner faced issues in uploading Form GST TRAN-1 due to technical glitches, preventing them from availing input tax credit. The learned Counsel highlighted a circular issued by the Central Board of Indirect Taxes and Customs to address taxpayer grievances related to GST technical glitches. The petitioner submitted a detailed representation to the jurisdictional assessing officer, requesting forwarding to the Nodal Officer. Consequently, the court directed the fifth respondent to forward the petitioner's representation to the Nodal Officer within one week. The Nodal Officer, in consultation with GSTN, was instructed to forward the grievance to the Grievance Committee for a decision within four weeks from receipt. This judgment is significant as it addresses the challenges faced by taxpayers in availing input tax credit due to technical issues in the GST system. It emphasizes the role of grievance redressal mechanisms established by the CBIC to ensure timely resolution of such issues. The court's direction to forward the representation and involve the Grievance Committee underscores the importance of procedural fairness and administrative efficiency in resolving taxpayer grievances related to GST compliance. The judgment provides a structured approach to addressing technical glitches and ensuring that taxpayers receive their entitled benefits within a reasonable timeframe.
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