M/s. Dhamtari Krishi Kendra Versus Union of India, State of Chhattisgarh, Principal Commissioner, Central Excise, Customs & Service Tax (Central GST & Central Excise), Commissioner, Commercial Tax And GST Officer, Dhamtari, Commercial Tax/GST Office, Chhattisgarh
GST
2018 (5) TMI 1746 – CHHATTISGARH HIGH COURT – TMI
CHHATTISGARH HIGH COURT – HC
Dated:- 14-5-2018
Writ Petition (T) No. 68 of 2018
GST
Mr. Sanjay K. Agrawal, J.
For The Petitioner : Mr. Rajkamal Singh, Advocate
For The Respondent : Mr. B. Gopa Kumar, Assistant Solicitor General of India, Mr. Maneesh Sharma, Advocate And Mr. Gary Mukhopadhyay, Govt. Advocate
Order On Board
1. The petitioner is a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017 and carries on the agricultural related business of pesticides, fertilizers and seeds. 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 for pr
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nsel for the respondents submit that the Central Government has issued a notification setting up an IT grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST portal providing for appointment of Nodal Officer on identified issues and solutions have also been suggested in the said notification.
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 reso
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nd the amount of credit in TRAN-1 during this process vis-a-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre 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 petitio
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