GST TRAN-1 technical glitch claims must be routed through the grievance redressal mechanism for decision

Technical glitches in filing Form GST TRAN-1 were addressed through the prescribed grievance redressal mechanism under Circular No. 39/13/2018-GST. The court directed that the petitioner's representation concerning inability to upload the form be forwarded by the jurisdictional officer to the Nodal Officer, so that the grievance could be placed before the Grievance Committee. The mechanism was to be followed for an appropriate decision within the stipulated time.

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Issues: Whether the petitioner's representation concerning inability to upload Form GST TRAN-1 on account of technical glitches was required to be forwarded by the jurisdictional officer to the Nodal Officer and considered under the grievance redressal mechanism.

Analysis: The petitioner sought transitional credit and complained of technical difficulty in filing Form GST TRAN-1. The order referred to Circular No. 39/13/2018-GST, which provided for redress of such grievances through the Nodal Officer and the Grievance Committee. In light of that mechanism, a direction was issued to have the representation forwarded and processed through the prescribed channel.

Conclusion: The representation was ordered to be forwarded to the Nodal Officer, who was directed to place the grievance before the Grievance Committee for an appropriate decision within the time stipulated.

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