2018 (12) TMI 1406 - HC - GST

Filing of GST TRAN-1 - input tax credit - the grievance of the petitioners is that so far, no such Nodal Officer is appointed, which is not refuted by the learned Standing Counsel - Held that - On a perusal of the typed set of papers accompanying the petition, this Court finds the various communications addressed by the petitioners with regard to the technical glitches faced by them in filing TRAN-1. Going by the supporting documents filed in the typed set of papers, this Court is satisfied that the petitioners have made genuine attempts to file their returns, which satisfies the ingredient of the circular in Circular No. 39/13/2018-GST also. Petitions are disposed of, with a direction to the respondents to open the portal, so as to enable the petitioners to file their TRAN-1 electronically for claiming the transitional credit and allow the input credits.

Summary

Issues:
Petition seeking Writ of Mandamus for reopening online submission of GST TRAN-1.

Analysis:
The petitioners, registered under the Central Goods and Service Tax Act, sought a Writ of Mandamus to direct the first respondent to re-open the facility of online submission of GST TRAN-1 due to technical glitches preventing timely filing before the statutory due date of 27.12.2017. Despite efforts to seek assistance through Help Desk, Grievance Redressal Portal, and jurisdictional officers, the petitioners faced challenges. The Government of India issued Circular No.39/13/2018-GST to address such issues, appointing Nodal Officers for assistance, but the petitioners claimed no such officer was appointed. Citing a previous court decision, the petitioners argued for relief, emphasizing the importance of transitional credit under GST laws and the challenges faced by taxpayers in the new regime.

The court referenced a previous judgment where it recognized the genuine grievances of taxpayers regarding technical issues in filing TRAN-1. It highlighted the importance of transitional credit in GST to avoid cascading taxes and acknowledged the procedural nature of due dates for claiming credits. The court noted the petitioner's genuine efforts to file returns both online and manually, granting relief and directing the respondents to either open the portal for electronic filing of TRAN-1 or accept manually filed forms for processing eligible input credits.

Upon reviewing the communications and supporting documents submitted by the petitioners regarding technical glitches faced in filing TRAN-1, the court found their attempts genuine and in line with Circular No. 39/13/2018-GST. Relying on a previous decision, the court disposed of the writ petitions, directing the respondents to open the portal for electronic filing of TRAN-1 to enable the petitioners to claim transitional credit and process input credits if eligible under the law. No costs were awarded in the judgment.