GST transitional credit grievances must first follow the prescribed redressal mechanism before seeking writ relief.

Where a specialised grievance redressal mechanism exists for GST transitional credit difficulties, taxpayers must first pursue that administrative route before seeking writ relief for reopening the GST portal or extension of time to file TRAN-1. The Madras HC noted that the Central authorities had already constituted a grievance mechanism and the State had appointed a nodal officer for portal-related issues, so the petitioners were directed to submit their applications under the prescribed process. The concerned officers were ordered to process the grievances and place them before the committee for an expeditious decision, while no finding was returned on the merits of the TRAN-1 claims.

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Issues: Whether the petitioners were entitled to a writ directing reopening of the common GST portal and extension of time for filing TRAN-1, or whether they should be directed to avail the grievance redressal mechanism already constituted for transitional credit complaints.

Analysis: The petitions concerned difficulty in availing transitional credit under the GST transition provisions and errors in filing TRAN-1. A grievance redressal mechanism had already been constituted by the Central authorities, and the State had also appointed a nodal officer to address such portal-related grievances. In that situation, the petitioners were required to first place their grievances before the concerned officer under the circular dated 03.04.2018 rather than seek direct writ intervention on the merits of their claim.

Conclusion: The petitioners were directed to submit applications under the grievance redressal mechanism, and the concerned officers and nodal authority were directed to process the grievance and place it before the committee for an expeditious decision. No adjudication was made on the merits of the TRAN-1 claims.

Final Conclusion: The writ petitions were disposed of by channeling the claimants to the prescribed administrative mechanism for consideration of their transitional credit grievances.

Ratio Decidendi: Where a specialised grievance redressal mechanism exists for GST transitional credit difficulties, the proper course is to pursue that mechanism before seeking substantive writ relief.

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