M/s. Anbu Motors, M/s. Anbu Automobile Versus The Principal Chief Commissioner, Goods and Service Tax Act, Union of India, The Chairman, Goods and Service Tax Network (GSTIN) , Government of Tamil Nadu, The State Tax Officer And The Superintendent of GST & Central Excise – 2018 (12) TMI 1406 – MADRAS HIGH COURT – TMI – Filing of GST TRAN-1 – input tax credit – the grievance of the petitioners is that so far, no such Nodal Officer is appointed, which is not refuted by the learned Standing Counsel – Held that:- On a perusal of the typed set of papers accompanying the petition, this Court finds the various communications addressed by the petitioners with regard to the technical glitches faced by them in filing TRAN-1. Going by the supporting documents filed in the typed set of papers, this Court is satisfied that the petitioners have made genuine attempts to file their returns, which satisfies the ingredient of the circular in Circular No. 39/13/2018-GST also.
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Petitions are dispose
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nder the Central Goods and Service Tax Act, 2017 and they had attempted to file GST TRAN-1 form in GSTN portal to avail transitional credit upon the implementation of GST. But, according to the petitioners, due to technical glitches in the portal, they could not complete the filing process within the statutory due date ie. before 27.12.2017. Therefore, according to the petitioners, they had tried the Help Desk / Seva Kendra, Grievance Redressal Portal as well as the jurisdictional officers, but, all the efforts made by the petitioners have ended in vain. According to the petitioners, they were driven from one end to the other and having left with no other option, they are before this Court. 4. 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, to facilitate, among other things, TRAN-1 submission. This circular contemplates appointment of Nodal Officers to facilitate the filing by the struggling TRAN
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e., 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 attempt made by the petitioner. 8. GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on all eligible inputs. The input tax credits in TRAN 1 are the credits legitimately accrued in the GST transition. The due date contemplated under the laws to claim the transitional credit is procedural in nature. In view of the GST regime and the IT platform being new, it may not be justifiable to expect the users to back up digital evidences. Even under the old taxation laws, it is a settled legal position that substantive
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ed by the petitioners with regard to the technical glitches faced by them in filing TRAN-1. Going by the supporting documents filed in the typed set of papers, this Court is satisfied that the petitioners have made genuine attempts to file their returns, which satisfies the ingredient of the circular in Circular No. 39/13/2018-GST also. Therefore, this Court is of the view that the decision relied upon by the learned Counsel for the petitioners in W.P.(MD)No.18532 of 2018, dated 10.09.2018 (cited supra) would squarely apply to the present cases on hand. 7. Following the same, these writ petitions are disposed of, with a direction to the respondents to open the portal, so as to enable the petitioners to file their TRAN-1 electronically for claiming the transitional credit and allow the input credits, after processing the same, if it is otherwise eligible in law. No costs. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxman
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