2018 (10) TMI 743 - HC - GST

Unable to upload FORM GST TRAN-1 - input tax credit - transitional provisions - migration to GST regime - Though credit of VAT is being shown on GST Portal the credit is not being reflected in his account - Government issued a Circular No.39/13/2018-GST dated 3.4.2018 to approach the Redressal Committee concerned for redressal of issues relating to filing of Form TRAN-01. It has been stated that certain assessees have already approached the Nodal Officer or the Redressal Committee concerned by submitting their respective representations but the same have not been adjudicated and no decision has been taken thereupon so far. Held that - Petition disposed off by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas as raised in the present writ petition before the Nodal Officer within a period of five days from the date of receipt of certified copy of the order.

Summary

Issues:
1. Difficulty faced by the petitioner due to migration to GST Act.
2. Non-reflection of VAT credit in the petitioner's account.
3. Lack of action on the complaint filed by the petitioner.
4. Reference to a similar matter disposed of by Delhi High Court.
5. Circular issued by the Government for redressal of issues related to Form TRAN-01.
6. Disposal of the present petition by the High Court.

Analysis:
1. The petitioner, claiming registration under Punjab VAT Act and GST Act, faced challenges post-migration to GST Act. The petitioner filed GST (TRAN-01) Form on 12.10.2017, but the VAT credit, though shown on the GST Portal, was not reflected in the petitioner's account, leading to grievances.

2. Despite filing a complaint on the GST Portal, no action was taken. The petitioner sought redressal from the High Court, citing a similar matter disposed of by Delhi High Court. The Government's Circular No.39/13/2018-GST dated 3.4.2018 advised approaching the Redressal Committee for issues related to Form TRAN-01.

3. The High Court, after hearing both parties, disposed of the petition by granting the petitioner liberty to file a detailed representation before the Nodal Officer within five days. The representation, along with any previously filed, would be forwarded to the IT Redressal Committee for decision within fifteen days after verification by GSTN.

4. The Committee was directed to decide on the representation within four weeks, following clause 5.4 of the Circular, affording the petitioner an opportunity to present evidence. The judgment aimed to address the petitioner's grievances through a structured process involving the Redressal Committee and verification by GSTN.

5. The High Court's decision provided a procedural framework for resolving the petitioner's issues related to VAT credit under the GST regime, emphasizing the importance of due process and fair opportunity for the petitioner to substantiate their claims before the competent authority.