TRAN-1 filing grievance sent to the GST administrative mechanism for expeditious consideration without merits adjudication

A TRAN-1 transition dispute arising from alleged GSTN portal technical difficulties was not decided on merits, as the grievance had already been forwarded to the Nodal Officer and remained pending with GSTN. The Court declined to grant the substantive mandamus for reopening the common portal or extending time, and instead directed the Nodal Officer, in consultation with GSTN, to place the matter before the Grievance Committee for expeditious consideration. The disposition reflects that a bona fide attempted filing may be channelled through the statutory administrative redress mechanism where the grievance is already under GST administration review.

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Issues: Whether the petitioner was entitled to a mandamus directing reopening of the common portal and extension of time for filing FORM GST TRAN-1, and the appropriate course for redress of the grievance relating to transition of input tax credit.

Analysis: The petitioner's grievance was that the electronic filing of FORM GST TRAN-1 could not be completed because of technical difficulties on the GSTN portal, and that the claim was supported by an attempted filing and subsequent approach to the assessing authority. The Court noted that similar grievances had already been considered in other writ petitions and that, on the facts placed before it, the petitioner's complaint had already been forwarded to the Nodal Officer and remained pending with GSTN. In view of this, the matter was not decided on merits, and the Court directed the Nodal Officer, in consultation with GSTN, to place the grievance before the Grievance Committee for an expeditious decision.

Conclusion: The petitioner was not granted the substantive mandamus sought, and the grievance was relegated to the statutory administrative mechanism for consideration.

Final Conclusion: The writ petition was disposed of by directing consideration of the petitioner's TRAN-1 grievance through the Nodal Officer, GSTN and the Grievance Committee, without adjudicating the merits of the claim.

Ratio Decidendi: Where a TRAN-1 filing dispute is supported by a bona fide attempt and the grievance is already before the GST administration, the Court may decline immediate substantive relief and direct expeditious consideration by the designated grievance mechanism.

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