2018 (8) TMI 65 - HC - GST

Court Orders Nodal Officers for GST Technical Glitches, Timely Grievance Resolution

The court directed the appointment of Nodal Officers by the respective Commissioners of GST and Central Excise for Tamil Nadu within two weeks to assist ... Resolution of stuck TRAN-1s - Grievance Redressal Mechanism - Nodal Officer appointment - Completion of TRAN-1 filing for taxpayers affected by IT glitches - Application forwarding and decision timeline - Interpretation of circulars regarding scope of nodal mechanismInterpretation of circulars regarding scope of nodal mechanism - Resolution of stuck TRAN-1s - Paragraph 5 of Circular No.39/13/2018-GST dated 03.4.2018 is not confined to non-TRAN-1 issues and applies to the appointment of Nodal Officers for addressing portal glitches including those affecting TRAN-1 filing. - HELD THAT: - The Court examined the text of the circular and found no specific limitation in paragraph 5 restricting the appointment of Nodal Officers to issues other than TRAN-1. In consequence, the mechanism of appointment of Nodal Officers and identification of issues under paragraph 5 is applicable to taxpayers who could not complete TRAN-1 filing due to IT glitches, thereby enabling the administrative procedure prescribed in the circular to be invoked in such cases. [Paras 10]Paragraph 5 of the circular applies to TRAN-1 related glitches and the appointment/role of Nodal Officers under that paragraph is available for resolving such cases.Grievance Redressal Mechanism - Nodal Officer appointment - Application forwarding and decision timeline - Completion of TRAN-1 filing for taxpayers affected by IT glitches - Administrative directions for implementation of the grievance redressal procedure for taxpayers unable to upload TRAN-1 due to technical glitches were issued and timelines prescribed. - HELD THAT: - Relying on the Grievance Redressal Mechanism envisaged in Circular No.39/13/2018-GST, the Court directed the State/Commissioner to ensure appointment of Nodal Officer(s) for Tamil Nadu within two weeks if not already done. Petitioners are to submit applications in accordance with paragraph 8 of the circular to their Assessing Officers within two weeks of receipt of the order; Assessing Officers must forward applications to the Nodal Officer within one week. The nominated Nodal Officer, in consultation with GSTN, shall refer the grievances to the Grievance Committee, which is to take an appropriate decision within three weeks of receipt of properly submitted applications. These directions implement the circular's procedure for identification and resolution of TRAN-1s stuck due to IT glitches. [Paras 8, 9, 11, 12]Nodal Officers to be appointed and the specified timelines for submission, forwarding and decision-making under the circular are to be followed for resolving TRAN-1 upload glitches.Final Conclusion: Writ petitions disposed of by directing appointment of Nodal Officer(s) (if not already appointed) and by prescribing the procedure and timelines under Circular No.39/13/2018-GST for taxpayers to submit TRAN-1 grievances, for Assessing Officers to forward them, and for the Nodal Officer/Grievance Committee to decide within the specified periods. Issues:- Difficulty in uploading Form GST TRAN-1 within the stipulated time period due to technical glitches.- Request for appropriate direction to address the issue.Analysis:The judgment addresses the issue of tax payers facing difficulties in uploading Form GST TRAN-1 within the prescribed time limit due to technical glitches. The petitioners sought directions to rectify this situation. The court noted similar cases in other High Courts where directions were issued to approach Nodal Officers for grievance redressal. The judgment highlighted Circular No.39/13/2018-GST dated 03.4.2018, establishing a Grievance Redressal Mechanism for stuck TRAN-1 filings. The court emphasized the appointment of Nodal Officers by GSTN and State Governments to assist taxpayers facing portal glitches. It was argued that the circular's provisions applied to all issues, not just non-TRAN-1 matters.Regarding the appointment of Nodal Officers, the court directed the respective Commissioners of GST and Central Excise to appoint Nodal Officers for Tamil Nadu within two weeks. The petitioners were instructed to submit applications following the circular guidelines within two weeks to their Assessing Officers, who would forward them to the Nodal Officers. The Nodal Officers, in consultation with GSTN, would address the grievances and forward them to the Grievance Committee for resolution within three weeks. The judgment concluded by disposing of the writ petitions with the outlined directions, emphasizing the importance of timely grievance resolution for tax payers facing technical challenges during the transition process.