2019(02)LCX0011

IN THE HIGH COURT OF KERALA AT ERNAKULAM

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

M/S KERALA AGENCIES

Versus

STATE TAX OFFICER

WP(C).No. 41377 of 2018, dated 01.02.2019

Cases Quoted -

..

Advocated By -

PETITIONER'S:SRI.AJI V.DEV }
SMT.O.A.NURIYA
SRI.ALAN PRIYADARSHI DEV
SRI.H.ABDUL LATHIEF

 RESPONDENT'S:SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

JUDGMENT

The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. It asserts that though the petitioner attempted to upload it within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax.

2. Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record.

3.The Ext.P3 is the circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.” Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads:

    5. Nodal officers and identification of issues
    5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in
            the  Common Portal. This would be publicized adequately.
    5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an
           identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
    5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply    
            with the due process of law.
    5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after
            verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward
            the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. “

(italics supplied)

4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to apply to the 2nd respondent for the issue resolution.

5. So, in this case also, the petitioner may apply to the 2nd respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so.

6.I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable them to take credit of the input tax available at the time of migration.

With these directions, I dispose of the Writ Petition

APPENDIX

PETITIONER'S EXHIBITS:

EXHIBIT P1                 A TRUE COPY OF THE REPRESENTATION DATED 27.10.2018 SUBMITTED BEFORE THE 1ST RESPONDENT.

EXHIBIT P2                 A TRUE COPY OF THE PURCHASE INVOICE FROM ITC LIMITED DATED 20.06.2017.

EXHIBIT P2A                 A TRUE COPY OF THE PURCHASE INVOICE FROM ATC LIMITED DATED 20.06.2017.

EXHIBIT P2B                 A TRUE COPY OF THE CHARTERED ACCOUNTANT'S STOCK TAKE REPORT DATED 01.07.2017.

EXHIBIT P3                  A TRUE COPY OF CIRCULAR NO.39/13/2018- GST DATED 03.04.2018.