2021 (2) TMI 618 - HC - GST

Seeking directions to respondents to consider the representations made by the petitioner for opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit by uploading Form GST-TRAN-3 declaration - HELD THAT - On receipt of appropriate certification from the manufacturer, the petitioner tried to upload the form GST TRAN-3 declaration on the web portal of respondents which due to technical error and on account of the respondents not having enabled the said uploading, the petitioner could not upload and/or claim credit. Immediately thereafter the petitioner had raised the said issue with the authorities and requested for necessary action including by submission of hard copy thereof to be considered by the respondents. However, the said representation has not been considered nor any order passed - A perusal of the documents produced would indicate that necessary certificate has been issued by the manufacturer. Once the said certificate has been issued, the petitioner would be entitled to claim input tax credit in relation thereto. It appears that only on account of web portal of respondents not having provided or facilitated for uploading, the petitioner not availed the said input tax credit. A mandamus is issued directing the respondents to consider the innumerable representations made by the petitioner from time to time in a manner so as to enable the petitioner to claim input tax credit either by permitting the petitioner to upload the form on the web portal or by collecting hard copies and processing the same - Petition disposed off.

Summary

Issues:
1. Mandamus to direct consideration of representations for opening GST Common Portal for input credit claim.

Analysis:
The petitioner approached the court seeking a mandamus to compel the respondents to consider their representations for opening the GST Common Portal to claim input credit by uploading Form GST-TRAN-3 declaration. The petitioner, a dealer of M/s. Ashok Leyland Light Vehicles, highlighted that prior to the implementation of the GST Act, they were not liable to pay tax on vehicle sales as it was done by the manufacturers. However, post-GST Act enforcement, a tax component became their responsibility. Despite possessing stock and manufacturer certification for input credit, technical errors on the portal prevented the petitioner from claiming the credit. The petitioner's subsequent requests and representations were ignored by the authorities, leading to the filing of the writ petition.

The court observed that the manufacturer had issued the necessary certificate for input tax credit, which the petitioner was entitled to claim. The hindrance in availing the credit was solely due to the non-functionality of the respondents' web portal, which did not allow for uploading of the required form. Consequently, the court issued a mandamus directing the respondents to consider the petitioner's representations and enable them to claim input tax credit either by facilitating form upload on the web portal or by processing hard copies submitted by the petitioner. The court disposed of the writ petition with these directives, emphasizing the importance of enabling the petitioner to avail the rightful credit through proper administrative actions.