2019 (3) TMI 654 – MADRAS HIGH COURT – TMI – Filing of Form GST TRAN 1 electronically – input tax credit – transition to GST Regime – Held that:- 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 – 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 – petition disposed off. – W.P.No.4137 of 2019 Dated:- 18-2-2019 – 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.Ra
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n the case of Calibre Industries vs. Principal Commissioner GST Central Excise and others (WP.No.18794 of 2018) has had occasion to deal with a similar matter and has directed the petitioner in that 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 r
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d to complete the process of filing TRAN-1.8. 8.2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-à-vis the amount of credit which was 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
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