Sainik Mining & Allied Services Ltd. Versus Union of India, Goods and Service Tax Council, New Delhi, Commissioner of Central Tax, Goods and Services Tax, Chhattisgarh And Commissioner, State Tax, Goods and Services Tax, Raipur, Chhattisgarh
GST
2018 (7) TMI 966 – CHHATTISGARH HIGH COURT – 2018 (14) G. S. T. L. 181 (Chhattisgarh)
CHHATTISGARH HIGH COURT – HC
Dated:- 14-5-2018
Writ Petition (T) No. 79 of 2018
GST
Mr. Sanjay K. Agrawal, J.
For The Petitioner : Mr. Amrito Das, Advocate.
For The Respondent : Mr. B. Gopa Kumar, Assistant Solicitor General of India, Mr. Maneesh Sharma, Advocate And Mr. Gary Mukhopadhyay, Govt. Advocate
Order
1. The petitioner is a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017and providing coal mining, logistics and other allied services to mainly Coal India Ltd.. The petitioner filed its last return for the period from 1st April, 2017 to 30th June, 2017 under the Chhattisgarh Value Added Tax Act, 2005 fo
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n clicking the submission button for filing TRAN-1, an error message was displayed as “some uploaded records are in progress, kindly submit once it is processed”. The authorities were complained of the said error which the authorities confirmed receipt of same and assured of updating as soon as the error was resolved, but it has not been resolved and the petitioner could not upload the statutory form TRAN-1, therefore, on account of technical glitches, the petitioner cannot be deprived of input tax credit benefit which the petitioner is otherwise entitled for. The petitioner has prayed for appropriate writ directing the respondent authorities to entertain the application of the petitioner manually and grant input tax credit benefit to the petitioner after due verification and to reopen the portal for enabling the petitioner to submit / upload FORM TRAN – 1.
3. Return has been filed by respondent No.4 and 5 stating inter alia that the Government of India, Ministry of Finance, Departmen
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id circular. Para 5 relates to appointment of Nodal Officer and para 8 relates to resolution of stuck TRAN-1s and filing of GSTR-3B. Para 8 of the circular reads as follows: –
“8. Resolution of stuck TRAN-1s and filing of GSTR- 3B
8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitches. As a result, a large number of such TRAN-1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trial. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-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
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scribed for redressal of grievance which the petitioner has raised in this writ petition, particularly of non-uploading of FORM TRAN – 1 due to technical glitches. Apart from this, the State Government – Commissioner, Central Excise / GST has issued order dated 5-4-2018 in which Nodal Officers have already been appointed by the State Government. In view of the above, the petitioner is directed to approach the Nodal Officer of Korba i.e. Assistant Commissioner, State GST, Korba Circle-1 within four days from today by filing representation along with all necessary documents for redressal of his grievance and in turn, the said authority would consider and dispose of the same following the procedure laid down in para 8 of the circular dated 3-4-2018 and would take decision accordingly keeping in view that this writ petition remained pending since 11-4-2018.
8. With the aforesaid direction, the writ petition stands finally disposed of. No order as to cost(s).
9. Certified copy by tomorrow
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