BIJU M., PROPRIETOR, PMR ENTERPRISES Versus UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT, NEW DELHI, GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, STATE TAX OFFICER, GOODS AND SERVICE, ALAPPUZHA AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, KOCHI – 2019 (2) TMI 299 – KERALA HIGH COURT – TMI – Unable to upload FORM GST TRAN-1 – Transition to GST Regime – input tax credit – Held that:- There is a circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on G
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es 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 form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record. 3. There is a circular issued by the Government of India for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. Paragraph 5 of the circular outlines the procedure the Nodal O
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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 people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the additional sixth respondent for the issue resolution. 5. So, in this case also, the petit
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