HC now directed nodal officer to address grievances with regard to technical glitches taking place while uploading TRAN-1
GST : Where assessee was not allowed to upload declaration in form GST TRAN-1 due to technical glitches in GST common portal, it was directed to approach Nodal Officer for State of Karnataka, who would address grievances of assessee in an expedite manner
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[2019] 104 taxmann.com 426 (Karnataka)
HIGH COURT OF KARNATAKA
Universal Builders
v.
Union of India*
WRIT PETITION NO. 14760 OF 2018 (T-RES)
MARCH 28, 2019
Section 140 of the Central Goods and Services Tax Act, 2017 read with rule 117 of the Central Goods and Services Tax Rules, 2017/Section 140 of the Karnataka Goods and Services Tax Act, 2017 read with rule 117 of the Karnataka Goods and Services Tax Rules, 2017 – Transitional provisions – Input tax credit – Transitional arrangement for – Assessee was not allowed to upload declaration in form GST TRAN-1 due to technical glitches in GST common portal – It filed writ petition seeking relief in this regard – Whether assessee was to be directed to approach Nodal Officer for State of Karnataka, who would address grievance of assessee in an expedite manner – Held, yes [Paras 5 and 6] [In favour of assessee]
Circulars and Notifications: Circular No. 39/13/2018-GST, dated 3-4-2018
(NR)
FACTS
| ■ | The assessee was not allowed to upload the declaration in form GST TRAN-1 due to technical glitches in the GST common portal. | |
| ■ | It filed a writ petition of mandamus or direction, directing the Competent Authority to entertain the physical copy of Form GST TRAN – 1 sent to New Delhi office on 22-12-2017 and credit be given to its electronic ledger in respect of CGST input credit of an amount of Rs. 3.90 crores and SGST input credit of an amount of Rs. 36.28 lakhs or in the alternative direct the Competent Authority to open the Electronic Ledger and enable it to file Form GST TRAN-1 online for entering the credit as on 1-7-2017 in respect of CGST input credit of the aforesaid amount. |
HELD
| ■ | By virtue of the amendment to rule 117 of the Central Goods and Services Tax Rules, 2017, by inserting sub-rule (1A) with effect from 10-9-2018, the time period specified for uploading the Form GST TRAN-1 has been extended upto 31-3-2019, if it is relating to the technical difficulties. In terms of the Circular No. 39/13/2018-GST, dated 3-4-2018 issued by the Government of India, Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi, an IT Grievance Redressal Mechanism has been set up to address the grievance of taxpayers due to technical glitches on GST Portal. [Para 4] | |
| ■ | In view of the aforesaid, the assessee is entitled to upload the Form GST TRAN-1 by 31-3-2019, if the registered person could not submit the declaration by the due date on account of technical difficulties on the common portal. The assessee is required to approach the Nodal Officer who is empowered to redress the grievance of the assessee relating to the technical glitches on GST Portal in terms of the Circular dated 3-4-2018. [Para 5] | |
| ■ | Hence, the assessee shall appear before the Nodal Officer for the State of Karnataka appointed under the Circular dated 3-4-2018 by 29-3-2019. The Nodal Officer shall address the grievances of the assessee in accordance with law in an expedite manner. [Para 6] |
S. Annamalai and M. Lava, Advs.for the Petitioner. Jeevan J. Neeralagi, Adv. and Vikram Huilgol for the Respondent.
ORDER
1. Learned counsel Sri. Jeevan J. Neeralgi is permitted to accept notice for respondent Nos.1, 3 to 5. Learned High Court Government Pleader accepts notice for respondent No.2.
Heard the learned counsel for the parties.
2. The petitioner has sought for a writ of mandamus or direction, directing the respondents to consider the physical copy of Form GST TRAN – 1 sent to New Delhi office on 22.12.2017, be entertained and credit be given to the electronic ledger of the petitioner in respect of CGST input credit of an amount of Rs.3,90,90,974/- and SGST input credit of amount of Rs.36,28,646/- or in the alternative direct the respondents to open the Electronic Ledger and enable the petitioner to file GST Tran – 1 online for entering the credit as on 01.07.2017 in respect of CGST input credit of an amount as aforesaid.
3. The petitioner was registered with the service tax department and is a registered firm under the provisions of the Central Goods and Services Tax Act, 2017 and the Karnataka State Goods and Services Tax Act, 2017. It is the grievance of the petitioner that the petitioner was not allowed to upload the declaration in form GST Tran – 1 due to technical glitches in the GST common portal and the request made by the petitioner with the respondents – authorities has not availed any benefit.
4. It is significant to note that by virtue of the amendment to Rule 117 of the Central Goods and Services Tax Rules, 2017, by inserting sub-rule 1(a) with effect from 10.09.2018, the time period specified for uploading the Form in Tran – 1 has been extended upto 31.03.2019, if it is relating to the technical difficulties. In terms of the Circular No.39/13/2018-GST, dated 03.04.2018 issued by the Government of India, Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi, an IT Grievance Redressal Mechanism has been set up to address the grievance of taxpayers due to technical glitches on GST Portal.
5. In view of the aforesaid, the petitioner is entitled to upload the Form Tran – 1 by 31.03.2019, if the registered person could not submit the declaration by the due date on account of technical difficulties on the common portal. The petitioner is required to approach the Nodal Officer who is empowered to redress the grievance of the petitioner relating to the technical glitches on GST Portal in terms of the Circular dated 03.04.2018.
6. Hence, the petitioner shall appear before the Nodal Officer for the State of Karnataka appointed under the Circular dated 03.04.2018 referred to above by 29.03.2019. The Nodal Officer shall address the grievances of the petitioner in accordance with law in an expedite manner.
With the aforesaid observations, the writ petition stands disposed of.
