2019 (9) TMI 982 - HC - GST

Inability to upload TRAN 1 and TRAN 2 - input tax credit - technical glitch in the system - HELD THAT - Mr. Kantharia states that he would file an affidavit in reply and annex the entire order passed by the ITGRC rejecting the Petitioner s application. At his request the Petition is adjourned to 10 October 2019.

Summary

Issues:
1. Grievance forwarded to ITGRC not addressed.
2. Inability to upload TRAN 1 and TRAN 2.

Analysis:

Issue 1:
The petition highlighted the grievance of the Petitioners, which was forwarded to the ITGRC of the GST Council. However, the Petitioner's grievance remained unaddressed by the ITGRC. Upon the petition being called out, the learned counsel for the Petitioner, Mr. Shetty, informed the court about the lack of response from the ITGRC despite the initial forwarding of the grievance. In response, Mr. Kantharia, representing the Respondents, requested two weeks to ascertain the status of the application before the ITGRC and the expected timeline for resolution. The court, considering the request, adjourned the matter to a later date for further proceedings.

Issue 2:
The second issue raised in the petition pertained to the Petitioner's complaint regarding the inability to upload TRAN 1 and TRAN 2. During the subsequent hearing, Mr. Kantharia, the learned counsel for the Respondents, informed the court that the ITGRC Committee of the GST Council had addressed the Petitioner's grievance in this regard. According to Mr. Kantharia, the ITGRC found no technical glitch causing the upload issue. He further stated his intention to file an affidavit in reply and attach the complete order issued by the ITGRC, rejecting the Petitioner's application. Consequently, the court, upon Mr. Kantharia's request, adjourned the proceedings to a later date for the submission of the affidavit and further consideration of the matter.