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2019 (4) TMI 149 - HC - GSTExtension of time to file Form GST TRAN 1 - transition to GST Regime - transitional credit - Held that - By virtue of the amendment to Rule 117 of the Central Goods and Services Tax Rules, 2017, by inserting sub-rule 1(a) with effect from 10.09.2018, the time period specified for uploading the Form in Tran - 1 has been extended upto 31.03.2019 - the petitioner is entitled to upload the Form Tran - 1 by 31.03.2019, if the registered person could not submit the declaration by the due date on account of technical difficulties on the common portal - Petition allowed.
Issues:
1. Petitioner seeking direction to consider physical copy of Form GST TRAN-1 for input credit. 2. Grievance regarding technical glitches in GST common portal. 3. Interpretation of Rule 117 of Central Goods and Services Tax Rules, 2017. 4. Applicability of Circular No. 39/13/2018-GST for IT Grievance Redressal Mechanism. 5. Entitlement to upload Form GST TRAN-1 by specified date due to technical difficulties. 6. Requirement to approach Nodal Officer for grievance redressal. Analysis: The petitioner in this case sought a writ of mandamus or direction to compel the respondents to consider the physical copy of Form GST TRAN-1 for input credit or allow online filing due to technical glitches. The petitioner, a registered firm under the Central Goods and Services Tax Act, faced issues uploading the declaration on the GST common portal. The Court noted an amendment to Rule 117 extending the time for uploading Form TRAN-1 in case of technical difficulties until 31.03.2019. Additionally, Circular No. 39/13/2018-GST established an IT Grievance Redressal Mechanism for such issues. The Court held that the petitioner was entitled to upload Form TRAN-1 by the specified date if unable to do so earlier due to technical glitches. It directed the petitioner to approach the Nodal Officer appointed for Karnataka under the Circular dated 03.04.2018 by 29.03.2019 for grievance redressal related to technical glitches on the GST Portal. The Nodal Officer was instructed to address the petitioner's grievances promptly and in accordance with the law. Therefore, the Court disposed of the writ petition with the directive for the petitioner to engage with the Nodal Officer for resolution, emphasizing compliance with the Circular's provisions and the extension granted under Rule 117 for uploading Form TRAN-1 due to technical difficulties on the GST portal.
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