2018 (7) TMI 966 – CHHATTISGARH HIGH COURT – 2018 (14) G. S. T. L. 181 (Chhattisgarh) – Transitional Credit – migration to GST Regime – IT grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST portal – Held that:- The complete procedure has been prescribed 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.
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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
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RAN -1, duly signed on the common portal. The said provision is a transitional provision for enabling the tax credit benefit to all those who migrated from the service tax regime to GST regime and final date for submission of the said FORM GST TRAN -1 was extended up to 27-12-2017 on the recommendation of the GST Council. It is the case of the petitioner that he is entitled to input tax credit benefit to the extent of 1,16,90,475/-. The further case of the petitioner is that the petitioner successfully punched the data relating to clauses 6(a) and 7(b), the invoice-wise detail as required under clause 7(b) was provided and the entire punching was completed much on time before the last date of submission. On 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 a
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in the said notification. 4. Respondent No.3 – Commissioner of Customs, Central Excise and Service Tax also filed return in the same line. 5. I have heard learned counsel for the parties and considered their rival submissions made herein above. 6. On 3rd of April, 2018, a circular has been issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, for redressal of grievances of tax payers due to technical glitches on GST portal on which an IT Grievance Redresssal Committee has been constituted. Procedure for resolving the resolution of stuck TRAN – 1 has bee recorded and the manner has been indicated in paras 5 and 8 of the said 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 proce
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tre and State to collect additional document/data etc. or verify the same to identify taxpayers who should be allowed this procedure. 8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process. 8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018. 7. After going through the aforesaid circular and the scheme of the circular, I am convinced that complete procedure has been prescribed 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
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