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2018 (9) TMI 685 - HC - GSTUnable to upload Form GST TRAN-1 - input tax credit - migration to GST regime - Held that - It was brought to the notice of the Central Board of Indirect Taxes (CBIC) and Customs that about difficulties faced by section of tax payers owing to technical glitches on the GST and representations were given by the petitioners. Therefore, CBIC is setting up a Grievance Redressal Mechanism vide Circular No.39/13/2018- GST dated 03.04.2018. The procedure of appointment of Nodal Officers and identification of issues is to be done in the manner provided in Paragraph 5 of the Circular. Unless the Nodal Officers are appointed, jurisdictional officer of the Assessee, namely Assessing Officer would not be in a position to forward the representations/applications filed by the Assessee pointing out the glitches they are facing while availing the credit during the transition process. The respective Commissioner of GST and Central excise are directed to appoint the Nodal Officer / Officers for the State of Tamil Nadu, if not already appointed, within a period of 2 weeks from the date of receipt of a copy of this order - The petitioners/ Assessees are directed to submit their applications in accordance with Paragraph 8 of the Circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to their respective Assessing Officers / jurisdictional officer/GST Officers - petition disposed off.
Issues:
1. Difficulty in uploading Form GST TRAN-1 within the stipulated time due to technical glitches. 2. Appropriate directions sought by petitioners for redressal of grievances. 3. Appointment of Nodal Officers to address issues faced by taxpayers. 4. Interpretation of Circular No. 39/13/2018-GST regarding the resolution of stuck TRAN-1s and filing of GSTR-3B. Analysis: 1. The petitioners in this case were unable to upload Form GST TRAN-1 within the specified time due to technical errors. They sought directions for resolving this issue. 2. The High Courts of Chhattisgarh, Delhi, and Kerala had issued similar directions in related cases, emphasizing the appointment of Nodal Officers to address grievances. 3. The Central Board of Indirect Taxes and Customs acknowledged the difficulties faced by taxpayers and issued Circular No. 39/13/2018-GST, outlining a Grievance Redressal Mechanism. This circular provided a process for resolving stuck TRAN-1s and filing GSTR-3B for affected taxpayers. 4. The court clarified that the appointment of Nodal Officers was crucial for addressing taxpayer issues related to glitches in the GST portal. The State Level Nodal Officer was appointed to handle such problems in Tamil Nadu, ensuring a systematic approach to resolving grievances. 5. The judgment directed the respective Commissioners of GST and Central Excise to appoint Nodal Officers for Tamil Nadu and instructed petitioners to submit applications following the circular's guidelines. The Nodal Officers were tasked with forwarding grievances to the Grievance Committee for appropriate decisions within a specified timeframe. This comprehensive judgment addressed the technical challenges faced by taxpayers in uploading Form GST TRAN-1, emphasizing the importance of Nodal Officers in resolving such issues efficiently. The court's directions aligned with the Circular issued by the CBIC, ensuring a systematic approach to redressal mechanisms and timely resolution of grievances related to the GST portal.
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