No writ could be filed against issues which could be addressed to by appellate authorities under GST Act: Karnatka HC

 

Indusind Media Communications Ltd. v. Union of India [2019] 101 taxmann.com 128 (Karnataka)

 

  The assessee had failed to upload Form GST TRAN-1 due to technical glitches and, therefore, due credit of the input tax credit which was lying in its credit under the earlier tax regime was not reflected in the Data Base of the Government. The assessee filed a writ petition contending that despite the representation filed to the Commissioner, GST, Bengaluru, he had not acted on such representation. It had also challenged the assessment order. The revenue, on the other hand, submitted that separate Nodal Officers at the level of Commissioner had been appointed by the Central Government in all the States and they could definitely look into the grievances of the assessee regarding technical and administrative difficulties faced by it and could pass appropriate orders in the matter. However, the assessee could comply with the condition of filing the requisite returns and declarations in this regard.  

     

  The Honorable High Court held that instant Court was not inclined to entertain the writ petition on the merits of the issues raised in the writ petition as the same could be addressed to by the authorities under the GST Act and the appellate authorities. The assessee, therefore, present his case before the Nodal Officer (Commissioner). If any prejudicial order would be passed against the assessee by the Nodal Officer, the assessee would have liberty to avail the appropriate legal remedy.