2018 (9) TMI 543 - HC - GST

High Court mandates GST portal grievance redressal mechanism; petitioners directed to submit applications for resolution.

The High Court disposed of the writ petitions seeking mandamus to address issues related to the GST portal and filing of FORM GST TRAN-1. The Court ... Unable to upload FORM GST TRAN-1 - transition to GST Regime - main grievance in all these writ petitions is that the respective writ petitioner is not in a position to take excise duty credit in the stock of goods on the appointment of GST - Held that:- A circular has been already issued on 03.04.2018 by the Central Board of Indirect Taxes, by setting up a Grievance Redressal Mechanism to address certain grievance of the Assesses, which contemplates the appointment of a Nodal Officer to address the problem faced by the tax payers due to the problem faced by such people in the GST portal during the transitional period - when such Grievance Redressal Mechanism has already been formed by the Central Board of Indirect Taxes and consequently, a Nodal Officer is also appointed by the State Government, it is for the petitioners/Assessees, to submit their applications in accordance with the said circular before the concerned Nodal Officer - Petition disposed off. Issues:1. Petition seeking mandamus to direct the 2nd respondent to take action regarding GST portal and filing of FORM GST TRAN-1.2. Lack of clarity in transition provisions under the GST Act.3. Formation of Grievance Redressal Mechanism by the Central Board of Indirect Taxes.4. Appointment of a State Level Nodal Officer by the Government of Tamil Nadu.5. Disposal of writ petitions with specific directions.Analysis:The writ petitions were filed by individual petitioners seeking a mandamus to direct the 2nd respondent to take action, including reopening the common portal and extending the time period for filing the declaration in FORM GST TRAN-1. The petitioners aimed to correct errors in the filing process to comply with the provisions of Section 140 of the Central Goods and Services Tax Act 2017 and Rule 117 of the Central Goods and Services Tax Rules 2017. The main grievance raised was the inability to take excise duty credit in the stock of goods due to lack of clarity in the new transition provisions under the GST Act.The High Court noted that a circular had been issued by the Central Board of Indirect Taxes on 03.04.2018, establishing a Grievance Redressal Mechanism to address taxpayer grievances during the transitional period. Additionally, the Government of Tamil Nadu had nominated a State Level Nodal Officer on 18.05.2018 to assist taxpayers facing issues. The Court emphasized that the petitioners should submit their applications in accordance with the circular before the designated Nodal Officer for resolution.Consequently, the Court disposed of all writ petitions without expressing any view on the merits of the matter. The Court issued specific directions, including requiring the respective petitioners to submit their applications within two weeks to the Assessing Officer/Jurisdictional Officer/GST Officer. These officers were then directed to forward the applications to the Nodal Officer within one week. The Nodal Officer, in consultation with the GSTN, was tasked with addressing the grievances and forwarding them to the Grievance Committee for a decision within six weeks. The judgment did not impose any costs on the parties involved.