GST portal glitch relief directs nodal officer review and enables transitional input tax credit.

A registered dealer facing a GST portal technical glitch in uploading FORM GST TRAN-1 was directed to seek redress through the nodal officer mechanism under Circular No. 39/13/2018-GST. The Court noted that the grievance procedure was intended to address bona fide compliance failures caused by common portal difficulties, and that similarly placed taxpayers had been sent to the nodal officer. The nodal officer was to examine the application and facilitate uploading of TRAN-1 without reference to the time limit; if uploading remained impossible for reasons not attributable to the dealer, transitional input tax credit was to be enabled.

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Issues: Whether a registered dealer who could not upload FORM GST TRAN-1 within time because of a technical glitch in the GST portal could be permitted to seek redress through the nodal officer mechanism and be enabled to claim transitional input tax credit.

Analysis: Circular No. 39/13/2018-GST provided for an IT grievance redressal mechanism to address taxpayer difficulties caused by technical glitches on the common portal, including applications to nodal officers supported by evidence of a bona fide attempt to comply. In view of the admitted portal difficulties and the fact that similarly placed taxpayers had been directed to approach the nodal officer, the petitioner was directed to make an application to the nodal officer, who was to examine it and facilitate uploading of FORM GST TRAN-1 without reference to the time limit. If uploading remained impossible for reasons not attributable to the petitioner, the authority was also to enable availment of the transitional input tax credit.

Conclusion: The relief was granted in favour of the assessee, with directions to the nodal officer to consider the grievance and facilitate transitional credit.

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