2019 (1) TMI 417 - HC - GST

Unable to upload FORM GST TRAN-1 within the stipulated time - input tax credit - Held that - Not only the petitioner but also many other people faced this technical glitch and approached this Court - the petitioner may apply to the sixth respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner s uploading FORM GST TRAN-1, without reference to the time-frame - petition disposed off.

Summary

Issues:
1. Failure to upload FORM GST TRAN-1 within stipulated time due to system error.
2. Seeking directions to enable the petitioner to take credit of available input tax.
3. Applicability of circular issued by the Government of India for addressing technical glitches on GST Portal.
4. Previous instances of technical glitches faced by multiple taxpayers.
5. Permission granted to apply to the Nodal Officer for issue resolution.
6. Time frame set for resolution process if petitioner applies within two weeks.

Analysis:

1. The petitioner, a registered dealer under the Kerala Value Added Tax Act, now under the Goods and Services Tax regime, failed to upload FORM GST TRAN-1 within the stipulated time due to a system error. Consequently, the petitioner sought directions to allow him to take credit of the available input tax at the time of migration.

2. The judgment highlighted a circular issued by the Government of India regarding an IT Grievance Redressal Mechanism to address taxpayer grievances due to technical glitches on the GST Portal. The circular outlined a procedure for taxpayers to follow in case of demonstrable glitches affecting compliance with due process.

3. It was noted that not only the petitioner but also several other individuals faced similar technical glitches and approached the Court. Previous instances were cited where the Court permitted petitioners to apply to the Nodal Officer for issue resolution, indicating a precedent for such cases.

4. In this case, the petitioner was directed to apply to the sixth respondent, the Nodal Officer, for resolution of the uploading issue without reference to the time-frame. The Nodal Officer was tasked with examining the matter and facilitating the petitioner's upload of FORM GST TRAN-1.

5. To provide clarity and efficiency to the resolution process, a specific time frame was set by the Court. If the petitioner applied within two weeks of receiving the judgment, the Nodal Officer was instructed to consider and take necessary steps within a week thereafter. If the uploading was not possible due to reasons beyond the petitioner's control, the authority would enable the petitioner to take credit of the input tax available during migration.

6. The judgment concluded by disposing of the Writ Petition, providing detailed directions for the petitioner to address the technical glitch, seek resolution through the Nodal Officer, and ensuring the petitioner's ability to claim the input tax credit effectively.