Tara Exports Versus The Union of India, Goods and Service Tax Council, The Principal Commissioner of CGST and Central Excise, The Principal Secretary/Commissioner of Commercial Taxes, The Assistant Commissioner (ST), The Central GST Officer And The Assistant Commissioner, CGST and Central Excise
GST
2018 (9) TMI 1474 – MADRAS HIGH COURT – 2019 (20) G.S.T.L. 321 (Mad.), [2018] 98 taxmann.com 363 (Madras)
MADRAS HIGH COURT – HC
Dated:- 10-9-2018
W. P. (MD)No. 18532 of 2018
GST
Mrs. J. Nisha Banu J.
For the Petitioner : Mr.M.Azeem
For the Respondents : Mr.S.Paramasivam for R.1 to R.3 Mr.A.Thiyagarajan, Government Advocate for R.4 to R.7
ORDER
This writ petition has been filed seeking a writ of mandamus, directing the respondents either to re-open and reinstate the facility of online submission of TRAN 1 to the petitioner or manually accept the hard copy of TRAN 1 of the petitioner and allow the duty credit of Rs. 50,50,050/- to the petitioner towards the stock he
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Help Desk, with a remark that the returns can only be filed online. Accordingly, the petitioner had sent an email, dated 02.03.2018, to the Help Desk, however, no fruitful reply addressing their grievance was received.
4. In the meantime, the Government of India, in order to address the technical issues and the grievances, has issued a circular in Circular No. 39/13/2018-GST, dated 02.03.2018, to facilitate, among other things, TRAN 1 submission. This circular contemplates appointment of Nodal Officers to facilitate the filing by the struggling TRAN 1 filers. But, it is the contention of the petitioner that no such Nodal Officer is appointed till date.
5. According to the petitioner, in cases of similar nature, various High Courts of this Country has granted relief to the tax payers by directing the authorities to open the portal and/or receive the manually filed forms and/or approach the Nodal Officers appointed by the Government in this regard. In support of his contention, the lea
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Excise, Chennai and others.
6. On a perusal of the judgments / orders relied upon by the petitioner, it is seen that relief, as sought for, has been granted in favour of the aggrieved petitioners to some extent.
7. The Circular issued by the Union Government has also recognized that the grievances of the tax paying public are genuine in character and therefore, evolved a structural mechanism to address the grievances of general and specific natures. In respect of TRAN 1, the guidelines gave relief only to the tax payers, who had attempted to file TRAN 1 in the GSTN Portal before the statutory due date, ie., 27.12.2017. The onus to provide evidences, for non-filing before the due date because of technical glitches, was left with the tax payers, vide the above circular. Here, the petitioner has made attempts even to file their return by manual mode, before the Assistant Commissioner, CGST & Central Excise, Tirunelveli, on 31.01.2018, which, in the opinion of this Court, is a genuine at
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