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Issues: Whether assessees who could not upload FORM GST TRAN-1 within the prescribed time because of technical glitches were entitled to directions for redressal under the grievance mechanism contemplated in Circular No.39/13/2018-GST dated 03.4.2018.
Analysis: The circular provided for a grievance redressal mechanism for taxpayers who were unable to complete TRAN-1 filing because of IT-related glitches, and contemplated appointment of Nodal Officers to receive and process such representations. The Court found no basis to confine that mechanism only to non-TRAN-1 matters. It held that the appointment of Nodal Officers and the forwarding of applications through the jurisdictional officers were necessary for effective processing of complaints regarding transition credit. Since the petitioners complained of inability to upload TRAN-1 due to technical error, the matter fell within the scope of the circular.
Conclusion: The petitioners were entitled to a remedial process under the circular, and the Court directed the authorities to appoint Nodal Officers, receive the applications, and consider the grievances for appropriate action.
Final Conclusion: The writ petitions were disposed of by issuing directions to facilitate consideration of the petitioners' TRAN-1 grievances through the prescribed GST grievance-redressal mechanism.
Ratio Decidendi: Where taxpayers are unable to complete TRAN-1 filing because of IT glitches, the grievance-redressal mechanism under the GST circular must be made available through Nodal Officers and the jurisdictional tax machinery.
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