Court Orders Timely Resolution of Tax Credit Dispute

The court directed respondent No.6 to forward the representations to the IT Redressal Committee for resolution within fifteen days. The Committee was instructed to follow the Circular's guidelines, pass a speaking order, and provide a hearing opportunity to the petitioner within four weeks. The petitioner was granted the right to present evidence to support its claim during the proceedings. This judgment aimed to address the petitioner's grievances regarding the non-transfer of transitional credit and the lack of response to representations, ensuring a fair and timely resolution through the designated redressal mechanism.

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Issues:
Claim for transfer of eligible transitional credit amounting to Rs. 9.83 crores under GST; Non-reflection of balance Cenvat Credit in electronic credit ledger; Failure to receive response to representations regarding GSTN problems; Revision of Form Tran-I to include Cenvat Credit details; Grievances redressal mechanism for technical errors on GST Portal; Inaction on representations by respondent No.6.

Analysis:
The petitioner sought a writ of mandamus to direct the respondents to allow the transfer of transitional credit worth Rs. 9.83 crores or decide on the representations submitted. The petitioner, registered under GST in Haryana, faced issues with transitional credit not reflecting in the electronic credit ledger despite filing necessary forms and representations. Respondent No.1 acknowledged receipt of initial forms but failed to address the discrepancies. Subsequent representations highlighting errors and seeking manual submission were also ignored. The petitioner revised Form Tran-I to correct errors and include Cenvat Credit details, but faced challenges in claiming Input Tax Credit (ITC) under GST due to system issues. A circular established an IT Grievance Redressal Mechanism for GST Portal errors, directing taxpayers to seek resolution through designated officers. The petitioner, in line with a court order from a related case, submitted representations to respondent No.6 for redressal but received no response.

The court, after considering the petition and without delving into the case's merits, directed respondent No.6 to forward the representations to the IT Redressal Committee for resolution within fifteen days. The Committee was instructed to follow the Circular's guidelines, pass a speaking order, and provide a hearing opportunity to the petitioner within four weeks. The petitioner was granted the right to present evidence to support its claim during the proceedings. This judgment aimed to address the petitioner's grievances regarding the non-transfer of transitional credit and the lack of response to representations, ensuring a fair and timely resolution through the designated redressal mechanism.

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