Transitional GST credit relief for portal glitch claims: nodal officer must facilitate TRAN-1 upload and credit access.

A registered dealer who could not upload FORM GST TRAN-1 because of an alleged GST portal glitch was directed to approach the nodal officer for facilitation of the upload. The Court noted that where a bona fide attempt to comply is shown and the grievance is supported by evidence of a technical glitch, the nodal officer may examine the request and permit upload without insisting on the original time limit. If upload still could not be completed for reasons not attributable to the dealer, the authority was to enable availment of the available transitional input tax credit.

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Issues: Whether a registered dealer who could not upload FORM GST TRAN-1 because of a claimed technical glitch on the GST portal was entitled to be directed to approach the nodal officer for facilitation of the upload and consequential credit of transitional input tax.

Analysis: The petitioner asserted that he had attempted to upload FORM GST TRAN-1 within time but was prevented by a system error. The circular on IT grievance redressal for technical glitches in the GST portal contemplated applications to nodal officers where a demonstrable glitch prevented completion of the statutory process, supported by evidence of a bona fide attempt to comply. In view of the earlier course adopted by the Court in similar matters, the petitioner was directed to apply to the nodal officer, who was to examine the grievance and facilitate uploading of FORM GST TRAN-1 without insisting on the time-frame. A further direction was issued that, if uploading could not be completed for reasons not attributable to the petitioner, the authority should enable availment of the available input tax credit.

Conclusion: The petitioner was granted relief and directed to approach the nodal officer for facilitation of TRAN-1 upload and consequential transitional credit.

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