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TMI Blog2019 (3) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... facing difficulties in accessing the GST website and/or uploading the required Forms is not in dispute - the technical difficulties faced by the petitioner in uploading GST TRAN I be rectified within a period of two (2) weeks from the date of receipt of a copy of the order - petition disposed off. - W.P.No.4137 of 2019 - - - Dated:- 18-2-2019 - Dr. Justice Anita Sumanth For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Nodal Officer GST implementation Commission. 4. Be that as it may, the short point canvassed is that the petitioner is entitled to the benefit of Input Tax Credit (ITC) which is to be availed of by filing Form TRAN 1. However, on account of certain technical difficulties, the petitioner has not been in a position to uphold the said Form, as a result of which, he is unable to utilize the Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Joint Secretary of Commercial Taxes, Salem, on 03.05.2018. Pursuant thereto, the 2nd respondent has issued an internal communication to the Input Tax Credit (ITC) section seeking its intervention in the matter. Thereafter, requests were made on 03.05.2018 and 18.05.2018, all of which have been ignored, thus far. 7. The position that a large number of assessees are facing difficulties in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed) of filing them on or before 27.12.2017due toIT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1.8. 8.2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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