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2019 (1) TMI 808 - HC - GSTFailure to upload FORM GST TRAN-1 within the stipulated time - input tax credit - Held that - 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 sixth respondent for the issue resolution. The petitioner may apply to the sixth respondent, 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. Failure to upload FORM GST TRAN-1 within stipulated time due to system error. 2. Seeking directions to enable credit of available input tax. 3. Application of circular issued by Government of India for addressing technical glitches on GST Portal. 4. Permission to apply to Nodal Officer for issue resolution. 5. Setting a time frame for resolution and enabling credit of input tax. Analysis: The petitioner, a registered dealer under the Kerala Value Added Tax Act, migrated to the Goods and Services Tax regime and faced a technical glitch preventing the upload of FORM GST TRAN-1 within the required time frame. The petitioner sought directions to utilize the available input tax credit. The court considered a circular issued by the Government of India establishing an IT Grievance Redressal Mechanism for taxpayers facing technical glitches on the GST Portal. The circular outlined procedures for taxpayers to apply to nodal officers with evidence of glitches hindering compliance with legal processes. The court noted that other individuals had approached the court with similar issues and were permitted to apply to the sixth respondent for issue resolution. In line with previous decisions, the court directed the petitioner to apply to the sixth respondent, the Nodal Officer, for resolution of the technical glitch. The Nodal Officer was instructed to facilitate the uploading of FORM GST TRAN-1 for the petitioner without adhering strictly to the time frame. Additionally, a specific time frame was set by the court for the resolution process. If the petitioner applied within two weeks of the judgment, the Nodal Officer was required to consider the issue and take necessary steps within a week thereafter. In cases where the uploading of FORM GST TRAN-1 was not feasible due to reasons beyond the petitioner's control, the authority was mandated to enable the petitioner to claim credit for the input tax available during migration. Thus, the court disposed of the Writ Petition by providing clear directions for the resolution of the technical glitch, ensuring the petitioner's access to the input tax credit, and establishing a structured process for addressing similar issues in the future based on the circular guidelines issued by the Government of India.
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