Kumar Auto Agency Versus The Principal Secretary/Commissioner of Commercial Taxes Ezhilagam, The Joint Commissioner of Commercial Taxex Salem And The Nodal Officer of GST Implementation Committee (GIC)
GST
2019 (3) TMI 654 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 18-2-2019
W. P. No. 4137 of 2019
GST
Dr. Justice Anita Sumanth
For the Petitioner : Ms.B.Raveendran
For the Respondent : Mr.M.Hariharan Additional Government Pleader for R1 & R2 No Appearance for R3
ORDER
The Writ Petitioner has approached this Court seeking a Writ of Mandamus directing the first respondent, the Principal Secretary/Commissioner of Commercial Taxes to enable the petitioner to file GST TRAN 1 electronically and treat the same as filed in accordance with law.
2. Heard Mr.B.Raveendran, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader for respondents 1 & 2.
There is no representation on behalf of the third respondent.
3. At the
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case to submit their applications seeking rectification of the technical difficulties, such applications to be considered by the appropriate officer within a fixed time frame. In the present case, the petitioner has been approaching the respondent consistently from May 2018 regularly requesting that the situation be set right. The first request was made to the Joint Secretary of Commercial Taxes, Salem, on 03.05.2018.
Pursuant thereto, the 2nd respondent has issued an internal communication to the Input Tax Credit (ITC) section seeking its intervention in the matter. Thereafter, requests were made on 03.05.2018 and 18.05.2018, all of which have been ignored, thus far.
7. The position that a large number of assessees are facing difficulties in accessing the GST website and/or uploading the required Forms is not in dispute. In fact, the Central Board of Indirect Taxes (CBIC) has issued Circular No.39/13/2018 GST dated 03.04.2018 wherein at Paragraph No.8, stating as follows:
8. Reso
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s recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure.
8.3 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 30thApril 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31stMay 2018.
8. In the light of the aforesaid and the fair submission of Mr.M. Hariharan before me as recorded in paragraph No.5 of this order, I direct that the technical difficulties faced by the petitioner in uploading GST TRAN I be rectified within a period of two (2) weeks from the date of receipt of a copy of the order.
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