METRENDS SHOES AND BAGS LLP Versus THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, KERALA, UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE) MINISTRY OF FINANCE, NEW DELHI, THE COMMISSIOENR OF STATE TAXES TAX TOWEER, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM, THE NODAL OFFICER FOR STATE GST, KARAMANA, ADDL. 7TH RESPONDENT IMPLEADED, NEW DELHI – 2018 (11) TMI 333 – KERALA HIGH COURT – TMI – Input tax credit – unable to upload FORM GST TRAN-1 within the stipulated time – migration to GST Regime – failure to upload the form due to some system error – Held that:- The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, for “setting up an
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ALIDHARAN (AROOR) And SRI.R.RAMAKRISHNAN POTTY For The Respondent : DR THUSHARA JAMES GP JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax. 2. Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel, besides perusing the record. 3. The Governm
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due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process of law 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. (italics supplied) 4. Not only the petitioner but also many other
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