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2018 (10) TMI 742 - HC - GSTUnable to upload FORM GST TRAN-1 - input tax credit - transitional provisions - migration to GST regime - form could not be uploaded for some system error - Held that - Petition disposed off permitting the petitioner to prefer an application before the additional seventh respondent, the Nodal Officer appointed to resolve the issues in the nature of one raised by the petitioner.
Issues Involved:
Petitioner unable to upload FORM GST TRAN-1 for input tax credit within stipulated time due to system error. Analysis: The judgment by the High Court of Kerala dealt with a case where the petitioner, a registered dealer under the Kerala Value Added Tax Act, faced difficulties in uploading FORM GST TRAN-1 to claim input tax credit during the migration to the Goods and Services Tax regime. The petitioner alleged that despite attempting to upload the form within the specified time, they encountered a system error preventing them from doing so. The main issue revolved around enabling the petitioner to take credit of the input tax available to them at the time of migration. The court, after hearing arguments from the petitioner's counsel, the Government Pleader, and the Standing Counsel for the additional sixth respondent, decided to dispose of the writ petition by allowing the petitioner to submit an application to the additional seventh respondent, who was appointed as the Nodal Officer to address such issues. The judgment directed the petitioner to file the application within two weeks of receiving a copy of the judgment. It was emphasized that if the petitioner's failure to upload FORM GST TRAN-1 was not their fault, appropriate measures would be taken to facilitate them in claiming the input tax credit. The court's decision was based on the facts and circumstances of the case, along with previous rulings in similar matters. By granting the petitioner the opportunity to apply to the designated Nodal Officer, the judgment aimed to ensure a fair resolution to the issue raised in the petition. It was made clear that if the petitioner was found to be unable to upload the required form due to reasons beyond their control, steps would be taken to assist them in availing the input tax credit rightfully available to them during the migration process.
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