9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 253 - HC - GSTUnable to upload GST Tran-I declaration - migration to GST - Transitional provisions - transitional Credit - Held that - The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer - On receipt of such application, the Assessing Officer/Jurisdictional Officer/GST Officer is directed to forward the application to the Nodal Officer within a period of one week - The Nodal Officer in consultation with the GSTN shall take note of the grievance expressed by the petitioner/Assessee and forward the same to the Grievance Committee, which in turn would take an appropriate decision in the matter as expeditiously as possible, in any event, within a period of six weeks thereafter.
Issues:
Petition seeking mandamus for filing GST Tran-I declaration electronically and in accordance with law. Analysis: The petitioner filed a writ petition seeking mandamus to enable them to file GST Tran-I declaration electronically and in accordance with the law. The petitioner's grievance was related to the introduction of GST, which caused a lack of clarity in the new transition provisions under the GST Act, leading to difficulties in availing certain input tax credit entitled to them. The court had previously considered similar grievances and issued directions in other cases. The counsel for the petitioner requested similar directions in this case as well. The Senior Panel Counsel for the respondents agreed to issuing similar directions but emphasized that the petitioner must genuinely attempt to upload FORM GST TRANS 1 to be entitled to the benefits of the court's directions. The court, without expressing any view on the merits of the matter, disposed of the writ petition with specific directions. The petitioner was instructed to submit their application within two weeks in accordance with a circular dated 03. 04. 2018 to the Assessing Officer/Jurisdictional Officer/GST Officer. Upon receipt, the Officer was directed to forward the application to the Nodal Officer within one week. The Nodal Officer, in consultation with GSTN, would review the petitioner's grievance and forward it to the Grievance Committee for a decision within six weeks. The court ordered no costs to be incurred in this matter.
|
