Procedure for GST input tax credit claim outlined by court with specific timelines

The court directed the petitioner to follow a specific procedure for claiming input tax credit under the GST TRAN-I form. The petitioner was instructed to submit an application to the Nodal Officer, who would forward it to the Information Technology Grievances Redressal Committee for a decision. If no application had been made, the petitioner was granted three weeks to do so. The Nodal Officer had to forward the claim to the Committee within four weeks of receiving the application, which would then decide on the claim promptly based on the evidence available.

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Issues Involved:
Claim for input tax credit under GST TRAN-I form.

Analysis:
The judgment pertains to a petition seeking input tax credit of a specific amount under the GST TRAN-I form. The court, after considering the arguments from both sides and the case's circumstances, directed the petitioner to follow a specific procedure. The court noted that in similar cases, applicants had to submit an application to the Nodal Officer, who would then forward it to the Information Technology Grievances Redressal Committee for a decision on the input tax credit claim. The court emphasized that if the petitioner had already submitted such an application, it would be sent to the Committee. However, if no application had been made yet, the petitioner was granted liberty to submit one within three weeks. The Nodal Officer was instructed to forward the claim to the Committee within four weeks of receiving the application. The Committee was tasked with deciding on the claim based on the evidence available, ensuring a prompt resolution.

In conclusion, the court disposed of the writ petition with the outlined directions for the petitioner to follow the prescribed procedure for claiming input tax credit under the GST TRAN-I form.

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