2020 (9) TMI 209 - HC - GST

Transitional credit - time limitation - case of petitioner is that the Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017 - HELD THAT - Without entering into the merits of the claim of the petitioner, it is directed that the petitioner may approach the respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism by moving a fresh application along with a copy of this order within a period of three weeks from today. The respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is directed to look into all the grievances of the petitioner, and take necessary steps to redress the same within a period of four weeks thereafter. Petition disposed off.

Summary

Issues:
Claim for Input Tax Credit (ITC) under GST; Technical glitch in filing Form GST TRAN-1 on GST portal; Grievances redressal mechanism for taxpayers under GST.

Analysis:

1. Claim for Input Tax Credit (ITC) under GST:
The petitioner, a registered firm under GST, claimed entitlement to Input Tax Credit (ITC) on goods purchased from the manufacturer. The petitioner asserted that it was eligible for ITC of &8377; 18,92,793.92 at the time of GST Act, 2017 enactment. The procedure for transaction of credit related to the pre-GST period under Section 140 of CGST Act, 2017 is governed by Rule 117 of the Central Goods and Service Tax Rules. The petitioner encountered a technical issue when attempting to file Form GST TRAN-1 on the GST portal due to a technical glitch, rendering the portal inaccessible despite diligent efforts.

2. Technical Glitch in filing Form GST TRAN-1 on GST portal:
The petitioner's efforts to access the GST portal for submitting Form TRAN-1 were impeded by technical difficulties, preventing the filing within the stipulated deadline. Despite seeking assistance from the Nodal Officer, IT Redressal Committee, constituted by the State Government, the petitioner's grievances remained unresolved. The respondent's counsel acknowledged that the GST portal is managed by the Goods and Services Tax Network (GSTN), but emphasized that the Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is the relevant authority to address the petitioner's concerns.

3. Grievances redressal mechanism for taxpayers under GST:
The High Court directed the petitioner to approach the respondent No.5, the Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism, with a fresh application along with a copy of the court's order within three weeks. The respondent was instructed to thoroughly review the petitioner's grievances and take appropriate actions to resolve them within four weeks of receiving the application. Furthermore, the court mandated that the respondent provide the petitioner with information regarding the decision taken on the matter. Consequently, the writ petition was disposed of, emphasizing the importance of addressing taxpayer grievances promptly and effectively under the GST regime.