2019 (12) TMI 1085 - HC - GST

Reopening of portal for filing of Form TRAN-I - transitional input tax credit - HELD THAT - Admittedly, if the Nodal Officer decides the matter in favour of the petitioner, the time has been extended for acceptance of the Form TRAN-I till 31st December 2019. The Nodal Officer are directed to whom the matter of the petitioner has been preferred, to see that the Form TRAN-I submitted by the petitioner is accepted in the portal within the due date, and still due to the technical glitch, if the Form TRAN-I is not accepted in the portal, the form shall be accepted manually and necessary scrutiny shall be made, whether the claim of the petitioner is acceptable or not - application disposed off.

Summary

Issues Involved:
Petitioner unable to claim input tax credit due to non-acceptance of Form TRAN-I in GST portal because of a technical glitch.

Analysis:

1. Issue of Non-Acceptance of Form TRAN-I:
The petitioner Company faced the issue of not being able to claim input tax credit under the GST regime due to the non-acceptance of Form TRAN-I in the GST portal caused by a technical glitch. The petitioner submitted the form, but it was not accepted, leading to the involvement of the GST council and subsequent forwarding of the application to the Nodal Officer for resolution. The crux of the matter was the non-acceptance of the form due to a technical glitch in the GST portal.

2. Requirement for Acceptance and Scrutiny of Form TRAN-I:
The court clarified that the main concern was not the entitlement of the petitioner to the input tax credit but the acceptance, scrutiny, and finalization of the claim through the acceptance of Form TRAN-I. It was emphasized that the authorities under the GST Act needed to review and decide on the petitioner's claim. The Nodal Officer was directed to ensure the acceptance of the form within the extended deadline and to conduct necessary scrutiny manually if the technical glitch persisted. The court mandated that all steps be taken in accordance with the law to facilitate the acceptance and scrutiny of Form TRAN-I.

3. Court's Direction for Resolution:
In light of the above considerations, the court disposed of the application with the direction for the Nodal Officer to oversee the acceptance of the petitioner's Form TRAN-I within the stipulated deadline. The manual acceptance of the form was allowed in case of continued technical issues, with a requirement for thorough scrutiny to determine the acceptability of the petitioner's claim. The court's directive aimed at ensuring that the petitioner's claim for input tax credit was processed appropriately despite the initial technical hindrance.

This detailed analysis of the judgment highlights the key issues of non-acceptance of Form TRAN-I, the necessity for acceptance and scrutiny of the form, and the court's specific directions for resolution to address the petitioner's inability to claim input tax credit under the GST regime.