GST TRAN-1 technical glitch relief: grievance applications to be routed through Nodal Officers under the circular.

Assessees who could not upload FORM GST TRAN-1 because of technical glitches were covered by the GST circular providing a grievance redressal mechanism for stuck TRAN-1 cases. The circular required identification of taxpayers who had attempted filing but could not complete it due to technical problems, and it contemplated appointment of Nodal Officers by Central and State authorities to receive and process such representations. The Court applied that procedure to the present cases and directed that, where Nodal Officers had not already been appointed, they be appointed so the assessees' TRAN-1 applications could be received, forwarded, and considered under the circular.

---

---

Issues: Whether assessees who could not upload FORM GST TRAN-1 because of technical glitches were entitled to a directed grievance redressal mechanism through Nodal Officers and forwarding of their applications for consideration in terms of the GST circular.

Analysis: The grievance arose from inability to complete filing of TRAN-1 within time due to IT-related glitches. The circular issued by the GST authorities provided a mechanism for resolution of stuck TRAN-1 cases, contemplated identification of taxpayers who had attempted filing but could not complete it because of technical problems, and required appointment of Nodal Officers by the Central and State authorities to receive and process such representations. The Court held that the procedure in the circular was applicable to the present cases and that, without Nodal Officers, the jurisdictional officers would not be able to forward the assessees' representations for appropriate examination.

Conclusion: The writ petitions were disposed of with directions to appoint Nodal Officers, if not already appointed, and to receive, forward, and decide the assessees' TRAN-1 grievance applications under the circular.

---