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TMI Blog2019 (2) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... India 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 2nd 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. - WP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax. 2. Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel, besides perusing the record. 3. The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, for setting up an IT Grievance Redr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 applications received, identify the issue involved where a large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly applies within two weeks after receiving this judgment, the Nodal Officer will consider it 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 it to take credit of the input tax available at the time of its migration. With these directions, I dispose of the Writ Petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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