Schwing Stetter India Private Limited Versus The Commissioner of GST & Central Excise, Goods and Services Tax Network (GSTN), Goods and Services Tax Council (GST Council), Union of Inida And Government of Tamil Nadu
GST
2018 (9) TMI 684 – MADRAS HIGH COURT – 2018 (17) G. S. T. L. 589 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 16-7-2018
W. P. No. 3117, 11388, 15846, 15612, 15912, 13536, 12986, 17630, 12987, 1019 of 2018 and 33193 of 2017 W. M. P. Nos. 13291, 18847, 1230 of 2018 and 36608 of 2017
GST
Mr. T. S. Sivagnanam J.
For the Petitioner : Mr.Karthick Sundaram
For the Respondents : Mr.A.P.Srinivas, Senior Panel Counsel, Mr.V.Sundareswaran, Senior Panel Counsel, Ms.R.Hemalatha, Senior Panel Counsel, Ms.Aparna Nandakumar, Senior Panel Counsel for GST, Ms.G.Dhanamadhri And Government Advocate (T)
COMMON ORDER
In the batch of cases, there are varied prayers sought by the petitioners.
The sum and substance of the prayer of the petitioners is that they are unable to
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/ 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 Dhamtari i.e., Assistant Commissioner, State GST, Raipur Circle – 7 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 26.3.2018.
8.With the aforesaid direction, the writ petition stand finally disposed of. No order as to cost(s).”
4. So far as the High Court of Delhi is concerned, the Delhi High Court in W.P(C) No.1300 of 2018 and batch dated 09.04.2018 directed the petitioners to approach the concerned Nodal Officer with brief representations outlining their grievances and the
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r reasons not attributable to him, appropriate action shall be taken to enable him to take credit of the input tax available to him at the time of migration.
6. The learned counsels appearing for the petitioners would submit that identical directions may be issued in this batch of cases as well.
7. It was brought to the notice of the Central Board of Indirect Taxes (CBIC) and Customs that about difficulties faced by section of tax payers owing to technical glitches on the GST and representations were given by the petitioners. Therefore, CBIC is setting up a Grievance Redressal Mechanism vide Circular No.39/13/2018- GST dated 03.04.2018. Paragraph 8 of the Circular would be relevant for the purpose of the cases on hand.
“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.
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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.”
8. With regard to the request made by the petitioner in W.P.No.3117 of 2018, paragraph 5.1 of the circular would state that 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.
9. An argument was advanced by the learned counsel for the assessees that Paragraph 5 of the circular dated 03.04.2018 is confined to non-TRAN-1 issues. However, I find there is no such specific distinction brought about in paragraph
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ointed by GSTN and Commissioner of GST and Central excise (outer).
11. Thus, writ petitions stand disposed of with the following direction:
1) The respective Commissioner of GST and Central excise are directed to appoint the Nodal Officer / Officers for the State of Tamil Nadu, if not already appointed, within a period of 2 weeks from the date of receipt of a copy of this order.
2) The petitioners/ Assessees are directed to submit their applications in accordance with Paragraph 8 of the Circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to their respective Assessing Officers / jurisdictional officer/GST Officers. The Assessing Officers are directed to forward the application to the Nodal Officers within a period of one week. The Nodal Officer nominated will, in consultation with the GSTN shall take note of the grievances expressed by the petitioners/assessees and forward the same to the grievance committee, who in turn would tak
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