Legal directive to approach Nodal Officer for GST input tax credit issues

The court directed the petitioner, a registered dealer under the Chhattisgarh Goods and Services Tax Act, to approach the Nodal Officer for grievance redressal regarding technical glitches preventing the uploading of GST TRAN-1 & TRAN-2 forms for input tax credit benefits. The State Government had appointed Nodal Officers for grievance redressal, and the court instructed the petitioner to file a representation with necessary documents to the Nodal Officer of Dhamtari within four days. The court disposed of the writ petition without costs, directing the petitioner to follow the procedures outlined in the circular for redressal.

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Issues:
1. Petitioner seeking direction to upload GST TRAN-1 & TRAN-2 forms for input tax credit.
2. Technical glitches preventing petitioner from availing input tax credit benefit.
3. Circular issued for redressal of taxpayer grievances due to GST portal glitches.
4. Appointment of Nodal Officers by State Government for grievance redressal.
5. Court's direction to petitioner to approach Nodal Officer for grievance redressal.

Analysis:
1. The petitioner, a registered dealer under the Chhattisgarh Goods and Services Tax Act, sought direction to upload GST TRAN-1 & TRAN-2 forms for input tax credit. The petitioner transitioned to the GST regime from the pre-GST regime and faced issues due to technical glitches preventing the uploading of FORM GST TRAN-1 to avail input tax credit benefits.

2. Respondents stated that the Central Government had established an IT grievance Redressal Mechanism to address taxpayer grievances arising from technical glitches on the GST portal. The circular issued by the Government outlined procedures for resolving stuck TRAN-1 forms and filing GSTR-3B for taxpayers affected by IT-related issues.

3. The court considered the circular issued by the Government, which detailed the formation of an IT Grievance Redressal Committee and procedures for resolving stuck TRAN-1 forms. The circular specified the appointment of Nodal Officers and outlined a process for identified taxpayers to complete the filing of TRAN-1 stuck due to IT glitches by a specified deadline.

4. The State Government had appointed Nodal Officers for grievance redressal, as indicated in an order dated 5-4-2018. The court directed the petitioner to approach the Nodal Officer of Dhamtari within four days by filing a representation with necessary documents for redressal of grievances. The Nodal Officer was instructed to follow the procedure laid down in the circular dated 3-4-2018 to address the petitioner's concerns.

5. Consequently, the court disposed of the writ petition with the direction for the petitioner to approach the Nodal Officer for grievance redressal. No costs were awarded, and a certified copy of the judgment was to be provided promptly.

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