2019 (2) TMI 1152 - HC - GST

Unable to upload FORM GST TRAN-1 - input tax credit - migration to GST Regime - Held that - The Ext.P3 is the circular issued by the Government of India for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal - the petitioner may apply to the 2nd 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. Request for directions to enable credit of available input tax.
3. Applicability of circular for IT Grievance Redressal Mechanism.
4. Previous instances of similar technical glitches and resolutions by the Court.
5. Order for petitioner to apply to Nodal Officer for issue resolution.
6. Timeframe for Nodal Officer's consideration and steps for enabling credit of input tax.

Analysis:
The petitioner, a registered dealer under the Kerala Value Added Tax Act, faced a system error while attempting to upload FORM GST TRAN-1 within the stipulated time after migrating to the Goods and Services Tax regime. The petitioner sought directions to utilize the input tax credit available at the time of migration, emphasizing the technical glitch as the hindrance.

The Court referred to a circular issued by the Government of India establishing an IT Grievance Redressal Mechanism for taxpayers facing technical glitches on the GST Portal. The circular outlined the procedure for taxpayers to address identified issues due to portal glitches, requiring applications with evidence to establish compliance attempts. Noting that the petitioner was not alone in facing this issue, the Court directed the petitioner to apply to the Nodal Officer for resolution, similar to previous instances where such applications were permitted.

In line with the circular's provisions, the Court ordered the petitioner to apply to the Nodal Officer for issue resolution, emphasizing facilitation of FORM GST TRAN-1 upload without time constraints. Additionally, the Court set a timeframe for the Nodal Officer to consider the application and take necessary steps, ensuring credit of input tax if the upload was hindered by reasons not attributable to the petitioner.

In conclusion, the Court disposed of the Writ Petition by providing clear directions for the petitioner to address the technical glitch through the Nodal Officer, ensuring the opportunity to claim the input tax credit available at the time of migration within a specified timeframe.