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Issues: Whether assessees unable to upload Form GST TRAN-1 because of technical glitches were entitled to a grievance-redressal mechanism and consequential directions to the departmental authorities for processing their claims in terms of Circular No.39/13/2018-GST dated 03.4.2018.
Analysis: The circular contemplated a structured mechanism for resolving stuck TRAN-1 filings and required GSTN and the Central and State authorities to appoint Nodal Officers to address portal-related difficulties. The Court found no basis to confine the mechanism only to non-TRAN-1 issues, and held that the appointment of Nodal Officers and forwarding of representations through the jurisdictional officer were necessary for effective consideration of grievances arising from transition-related glitches.
Conclusion: The petitioner was entitled to the relief of having its TRAN-1 grievance processed through the mechanism under the circular, with directions issued to appoint Nodal Officers if not already appointed and to have the representation forwarded and decided within the stipulated time.
Final Conclusion: The writ petition was disposed of by issuing remedial directions to enable consideration of the petitioner's transitional credit claim through the prescribed GST grievance-redressal framework.
Ratio Decidendi: Where the GST transition process is impeded by technical glitches, the authorities must implement the notified grievance-redressal mechanism through Nodal Officers and cannot deny consideration of the taxpayer's claim on a narrow reading of the circular.
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