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2019 (11) TMI 1312 - HC - GSTFiling up of Form GST TRAN-I - transition to GST regime - transitional credits - HELD THAT - All these writ applications are disposed of with the direction that if the petitioners have already preferred such applications before the Nodal Officer, the same shall be forwarded by the Nodal Officer to the Information Technology Grievances Redressal Committee - if such application has not been preferred by any of the petitioners, they shall prefer the applications for getting the transitional input tax credit by filling up the Form GST TRAN-I and submitting the same to the Nodal Officer, within a period of three weeks from today, and thereafter, the Nodal Officer shall forward the claims of the petitioners to the Information Technology Grievances Redressal Committee, within a further period of four weeks thereafter. Application disposed off.
Issues involved:
Transitional input tax credits under GST, application process for claiming transitional credits, discrepancy in transitional credit amounts filed, jurisdiction of Information Technology Grievances Redressal Committee. Analysis: The judgment pertains to writ applications filed by petitioners seeking transitional input tax credits by filling Form GST TRAN-I. The court noted that the issues involved were similar to a previous order by a co-ordinate Bench in a specific case. The court highlighted that one of the writ applications had a discrepancy in the transitional credit amounts filed, but it could be resolved following the process outlined in the previous order. The court directed that if petitioners had already submitted applications to the Nodal Officer, those applications should be forwarded to the Information Technology Grievances Redressal Committee. For petitioners who had not yet applied, they were instructed to do so within three weeks by filling Form GST TRAN-I and submitting it to the Nodal Officer. The Nodal Officer was then mandated to forward the claims to the Grievances Redressal Committee within four weeks. The final decision on these matters was to be made by the Grievances Redressal Committee promptly. In conclusion, the court disposed of all writ applications with the outlined directions. The judgment emphasized the importance of expeditious resolution by the Information Technology Grievances Redressal Committee for all matters related to transitional input tax credits under GST.
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