2018 (9) TMI 1260 - HC - GST

Input Tax Credit - input credit under TRANS 1 - credit of input tax on the stock of goods - technical glitches in the GST portal - Held that - The respondent or its Nodal Officer as the case may be shall consider its grievances and pass appropriate orders in terms of the extent circular - petition disposed off.

Summary

Issues:
1. Credit of input tax in relation to capital goods inadvertently permitted in TRANS I Form.
2. Credit of input tax on stock of goods not claimed under TRANS II due to technical glitches in GST portal.

Analysis:
1. The petitioner sought direction for considering the credit of input tax on the stock of goods which could not be claimed under TRANS II due to technical glitches in the GST portal. The petitioner's grievance was that credit of input tax in relation to capital goods permitted inadvertently in the TRANS I Form was not taken into account. The court heard arguments from both sides and noted the petitioner's assertions regarding the grievances related to input credit under TRANS I and credit of input tax on the stock of goods. The petitioner claimed that representations and grievance redressal requests were made on the Portal contemporaneously.

2. The court emphasized that the grievances of the petitioner should be examined in the light of the representations made and directed the respondent or its Nodal Officer to consider the grievances and pass appropriate orders in accordance with the relevant circular. Ultimately, the court disposed of the writ petition in the terms mentioned, indicating that the issues raised by the petitioner regarding input tax credit on capital goods and stock of goods not claimed due to technical glitches should be addressed by the respondent as per the representations made on the Portal.