Where assessee could not upload declaration in form GST Tran-1 due to technical glitches in GST common portal, it was directed to approach Nodal Officer appointed in terms Circular No.39/13/2018-GST, dated 03.04.2018 who will redress its grievance in an expedite manner.

Transitional arrangements for input tax credit — Technical glitches in GST portal — Difficulties in uploading GST Tran-1 — Direction to Nodal officer — Assessee could not upload declaration in Form GST Tran-1 due to technical glitches in GST common portal — Filed instant writ seeking direction to revenue to accept physical copy of Form GST TRAN-1 or alternatively open Electronic Ledger and enable it to file GST Tran-1 online for entering credit available to it prior to introduction of GST — Held, rule 117 of the Central Goods and Services Tax Rules, 2017 was amended by way of insertion of sub-rule (1A) extending time for uploading Form GST Tran-1 upto 31.03.2019, if it was relating to technical difficulties for which same could not have been uploaded — In terms of Circular No. 39/13/2018- GST, dated 03.04.2018 Grievance Redressal Mechanism had been set up to address grievance of taxpayers due to technical glitches on GST Portal — Hence, assessee was entitled to upload Form Tran-1 by 31.03.2019 — Assessee was directed to approach Nodal Officer who was empowered to redress its grievance relating to technical glitches on GST Portal in terms of Circular dated 03.04.2018 — Nodal Officer was directed to redress grievance of assessee in an expedite manner — Petition allowed.

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.

LEGAL REFERENCES

Section 1 Section 2 Section 3 Section 36 Rule 117 Rule 1(a)

CONCEPTS

Karnataka High Court Delhi High Court

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Rule - 117, Tax or duty credit carried forward under any existing law or on goo…

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Where assessee could not upload declaration in form GST Tran-1 due to technical glitches in GST common portal, it was directed to approach Nodal Officer appointed in terms Circular No.39/13/2018-GST, dated 03.04.2018 who will redress its grievance in an expedite manner.

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Transitional arrangements for input tax credit — Technical glitches in GST portal — Difficulties in uploading GST Tran-1 — Direction to Nodal officer — Assessee could not upload declaration in Form GST Tran-1 due to technical glitches in GST common portal — Filed instant writ seeking direction to revenue to accept physical copy of Form GST TRAN-1 or alternatively open Electronic Ledger and enable it to file GST Tran-1 online for entering credit available to it prior to introduction of GST — Held, rule 117 of the Central Goods and Services Tax Rules, 2017 was amended by way of insertion of sub-rule (1A) extending time for uploading Form GST Tran-1 upto 31.03.2019, if it was relating to technical difficulties for which same could not have been uploaded — In
terms of Circular No. 39/13/2018- GST, dated 03.04.2018 Grievance Redressal Mechanism had been set up to address grievance of taxpayers due to technical glitches on GST Portal — Hence, assessee was entitled to upload Form Tran-1 by 31.03.2019 — Assessee was directed to approach Nodal Officer who was empowered to redress its grievance relating to technical glitches on GST Portal in terms of Circular dated 03.04.2018 — Nodal Officer was directed to redress grievance of assessee in an expedite manner — Petition allowed.

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 &amp; 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.

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.

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.

With the aforesaid observations, the writ petition
stands disposed of.

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Rule - 117, Tax or duty credit carried forward under any existing law or on goo…

Where assessee could not upload declaration in form GST Tran-1 due to technical glitches in GST common portal, it was directed to approach Nodal Officer appointed in terms Circular No.39/13/2018-GST, dated 03.04.2018 who will redress its grievance in an expedite manner.