2019 (4) TMI 845 - HC - GST

Extension of date for filing of FORM GST TRAN-1 - transitional credit - transition to GST Regime - Held that - The petitioner may apply to 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 timeframe - 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 taking credit of available input tax.
3. Application of circular issued by the Government of India for addressing technical glitches on GST Portal.
4. Previous instances of petitioners approaching the Court for similar issues.

Analysis:
1. The petitioner, a registered dealer under the Kerala Value Added Tax Act, migrated to the Goods and Services Tax regime. To utilize the input tax credit at the time of migration, FORM GST TRAN-1 had to be uploaded within the specified time. The petitioner claims a system error prevented timely uploading and seeks directions to avail the input tax credit. The Court considered the submissions of both parties and the record.

2. A circular by the Government of India establishes an IT Grievance Redressal Mechanism for addressing taxpayer grievances due to technical glitches on the GST Portal. The circular outlines procedures for taxpayers to follow in case of glitches hindering compliance with legal processes on the Common Portal. This mechanism involves the appointment of nodal officers to address such issues and provide solutions for resolution.

3. The Court notes that not only the petitioner but also others faced similar technical glitches and approached the Court previously. In previous instances, petitioners were permitted to apply to the additional sixth respondent for issue resolution. Therefore, in the current case, the petitioner is directed to apply to the Nodal Officer for assistance in uploading FORM GST TRAN-1, irrespective of the timeframe. The Nodal Officer is instructed to address the issue promptly upon application.

4. The Court orders the petitioner to apply to the Nodal Officer, who will facilitate the uploading of FORM GST TRAN-1 without time constraints. If the uploading is hindered by reasons not attributed to the petitioner, the authority will enable the petitioner to claim the input tax credit available at the time of migration. The Court disposes of the Writ Petition with these directions, emphasizing prompt action by the Nodal Officer upon the petitioner's application.