HIGH COURT OF KERALA held that
here assessee was unable to file Tran-1 form within due date owing to technical glitches in GST website and could not avail of Cenvat credit, the assessee was granted liberty to approach to concerned nodal officer who was directed to look into the issue and facilitate the uploading of Form TRAN-1 without reference to any time frame.
Assessee sought to avail of transitional input tax credit available to it, which could not be availed of on account of non-filing of Tran-1 form owing to technical glitches in GST portal within due date for the same. Held: Assessee was granted liberty to approach to concerned nodal officer who was directed to decide the issue and facilitate the uploading of Form TRAN-1 to the assessee, without reference to any time frame.
2018 TaxPub(GST) 0397 (Ker-HC)
IN THE HIGH COURT OF KERALA
DAMA SESHADRI NAIDU, J.
Smartuff Glass Ltd. v. Union of India
W.P. (C) No. 12592 of 2018 Dated 24 July, 2018
The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload form within the time, it 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. There is a circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.” Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads :–
”5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately.
5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
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 applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. “
4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the additional sixth respondent for the issue resolution.
5. So, in this case also, the petitioner may apply to 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. Ordered so.
6. I may also observe that if the petitioner 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.