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2018 (11) TMI 333 - HC - GSTInput tax credit - unable to upload FORM GST TRAN-1 within the stipulated time - migration to GST Regime - failure to upload the form due to some system error - Held that - The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer concerned to have the issue resolved - So, here too, the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner s uploading FORM GST TRAN-1, without reference to the time-frame. Petition disposed off.
Issues:
1. Technical glitch in uploading FORM GST TRAN-1 within stipulated time under Goods and Services Tax regime. 2. Applicability of Circular No.39/13/2018-GST issued by the Government of India for addressing taxpayer grievances due to technical glitches on GST Portal. Analysis: 1. The petitioner, a registered dealer under the Kerala Value Added Tax Act, faced a technical glitch while attempting to upload FORM GST TRAN-1 within the required time frame after migrating to the Goods and Services Tax regime. The petitioner sought directions to avail the input tax credit that was available at the time of migration. The court acknowledged the issue faced by the petitioner and referred to Circular No.39/13/2018-GST issued by the Government of India to address such technical glitches on the GST Portal. 2. The Circular outlines the procedure for addressing grievances of taxpayers due to glitches on the Common Portal. It emphasizes the appointment of nodal officers by GSTN, Central, and State governments to handle taxpayer issues arising from technical glitches. Taxpayers are required to make applications to the field officers or nodal officers, enclosing necessary evidence to establish a bona fide attempt to comply with the due process of law. The applications are then forwarded to GSTN for examination, identification of issues affecting a large section of taxpayers, and resolution by the IT Grievance Redressal Committee. 3. The court noted that not only the petitioner but also several others faced similar technical glitches and approached the court. Previous instances where petitioners were allowed to apply to the Nodal Officer for issue resolution were highlighted. Consequently, the court directed the petitioner to apply to the Nodal Officer for facilitation in uploading FORM GST TRAN-1 without being bound by the original time-frame requirement. The court specified a timeline for the Nodal Officer to consider and resolve the issue, ensuring the petitioner's ability to claim input tax credit if uploading the form was hindered by reasons not attributable to the petitioner. 4. In conclusion, the court disposed of the Writ Petition by providing directions for the petitioner to address the technical glitch in uploading FORM GST TRAN-1 through the Nodal Officer as per the procedures outlined in the Circular. The judgment aimed to ensure fair treatment for the petitioner and other affected taxpayers in utilizing available input tax credits under the Goods and Services Tax regime.
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