GST portal glitch relief permits TRAN-1 filing through grievance redressal and protects transitional input tax credit

Taxpayers affected by GST portal glitches may seek recourse through the IT grievance redressal mechanism for late FORM GST TRAN-1 filing, and the authority should examine the complaint and facilitate uploading without being tied to the original deadline. Where filing remains impossible for reasons not attributable to the taxpayer, the available transitional input tax credit must be enabled and preserved.

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Issues: Whether the petitioner, who claimed to have been prevented by a technical glitch from timely uploading FORM GST TRAN-1, was entitled to relief enabling filing of the form and preservation of transitional input tax credit.

Analysis: The petitioner had migrated from the Kerala Value Added Tax regime to the GST regime and sought to carry forward input tax credit through FORM GST TRAN-1. The Court relied on the Government of India circular establishing an IT grievance redressal mechanism for taxpayers affected by technical glitches on the GST portal. In view of the stated mechanism and the earlier course adopted in similar cases, the petitioner was permitted to approach the Nodal Officer, who was directed to examine the grievance and facilitate uploading of FORM GST TRAN-1 without being constrained by the original time limit. A further direction was issued that if filing remained impossible for reasons not attributable to the petitioner, the authority should enable the petitioner to take the available transitional credit.

Conclusion: Relief was granted to the petitioner by directing recourse to the Nodal Officer and by protecting the petitioner's ability to avail transitional input tax credit if the portal difficulty persisted for reasons beyond his control.

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