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 – 2018 (5) TMI 1746 – CHHATTISGARH HIGH COURT – TMI – Unable to upload his GST TRAN-1 & TRAN-2 forms to avail input tax credit – Held 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 been appointed by the State Government – the petitioner is directed to approach the Nodal Officer of Dhamtari i.e. Assistant Commissioner, State GST, Raipur Circle-7 for redressal of his grievance – Petition disposed off. – Writ Petition (T) No.68 of 2018
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4 and 5 / State stating inter alia that the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has set 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. 3. Learned counsel for the petitioner would submit that due to technical glitches, the petitioner could not upload FORM GST TRAN -1 to avail the input tax credit benefit. 4. Learned counsel 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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 complete the process of filing TRAN-1. 8.2 The taxpayer shall not be allowed to amend 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =