TRAN-1 filing glitches to be addressed through the prescribed grievance redressal mechanism and Nodal Officer process.

Taxpayers unable to upload FORM GST TRAN-1 because of technical glitches were directed to use the prescribed grievance redressal mechanism. The Madras HC referred to the CBIC circular that provided for Nodal Officers and coordinated handling of portal-related transition-credit difficulties, and held that jurisdictional officers should forward such representations for further action. The court also noted that applications were to be submitted and processed within fixed timelines, with Nodal Officers appointed where necessary to consider the grievances. The remedy focused on structured administrative redress for TRAN-1 filing problems through the existing mechanism.

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Issues: Whether taxpayers who could not upload FORM GST TRAN-1 because of technical glitches were entitled to a remedial mechanism for submission of applications and consideration of their grievance through Nodal Officers and the grievance committee.

Analysis: The relief was worked out by reference to the CBIC circular setting up a grievance redressal mechanism for stuck TRAN-1 filings and appointing Nodal Officers to address portal-related difficulties. The Court held that the procedure contemplated in the circular was applicable to such transition-credit grievances and that the jurisdictional officers should forward representations to the Nodal Officers for further action. In view of the existing mechanism and the need for coordinated consideration of the grievances, directions were issued for appointment of Nodal Officers where necessary and for submission and forwarding of applications within fixed timelines.

Conclusion: The petitioners were granted a remedial course for redressal of their TRAN-1 filing grievances through the prescribed mechanism.

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