9911796707
TMI Blog2018 (8) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the stipulated time - migration to GST regime - 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 - the petitioner may apply to the additional 4th respondent, the Nodal Officer. The petitioner applying, the Nodal Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. He asserts that though he attempted to upload it within the time, he failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record. 3. The Government of India has issued Circular No.39/13/2018- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process of law. 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so. 6. I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration. With these d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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