The assessee could not upload the statutory Form GST TRAN-1 on account of technical glitches on GST portal.
The assessee filed a writ petition contending that on account of technical glitches, he could not be deprived of input tax credit benefit which he was otherwise entitled for. He further prayed that the revenue authorities be directed to entertain his application manually and grant input tax credit benefit to him after due verification and to reopen the portal for enabling him to submit/upload Form GST TRAN-1.
On 3-4-2018, a Circular has been issued by the Central Board of Indirect Taxes and Customs for redressal of grievances of tax payers due to technical glitches on GST portal on which an IT Grievance Redressal Committee has been constituted. Procedure for resolving the resolution of stuck GST TRAN-1 has been recorded and the manner has been indicated in paras 5 and 8 of the said Circular. Para 5 relates to appointment of Nodal Officer and para 8 relates to resolution of stuck GST TRAN-1 and filing of GSTR-3B.
After going through the aforesaid Circular and the scheme of the circular, it appears that complete procedure has been prescribed for redressal of grievance which the assessee has raised in the writ petition, particularly of non-uploading of Form GST TRAN-1 due to technical glitches.
Apart from this, the State Government – Commissioner, Central Excise/GST has issued order dated 5-4-2018 in which Nodal Officers have already been appointed by the State Government.
In view of the above, the assessee is directed to approach the Nodal Officer within four days by filing representation along with all necessary documents for redressal of his grievance and in turn the said authority would consider and dispose of the same following the procedure laid down in para 8 of the Circular dated 3-4-2018.
Citation: [2018] 94 taxmann.com 78 (Chhattisgarh)