2020 (9) TMI 372 - HC - GST

Court directs petitioner to follow IT grievance process, emphasizing procedural adherence.

The court directed the petitioner to submit a fresh application to the Nodal Officer for IT Grievance Redressal Mechanism within three weeks, accompanied ... Vires of Rule 117 of the Central Goods and Service Tax Rules - time limitation - input tax credit - purchase of goods from the manufacturer - submission of the petitioner is that Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017. HELD THAT:- The respondents No.4 and 5 states that the GST portal is being managed by the Goods and Services Tax Network (GSTN), an agency hired by the department. However, the respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is the appropriate authority to redress the grievances of the petitioner. Without entering into the merits of the claim of the petitioner, we direct that the petitioner may approach the respondent No.5- Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism by moving a fresh application along with a copy of this order within a period of three weeks from today. The respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is directed to look into all the grievances of the petitioner, and take necessary steps to redress the same within a period of four weeks thereafter. Petition disposed off. Issues:Claim for Input Tax Credit (ITC) under GST rules due to technical glitch in filing Form GST TRAN-1 within the specified deadline.Analysis:The petitioner, a registered firm under GST, claimed entitlement to Input Tax Credit (ITC) amounting to Rs. 18,92,793.92 from pre-GST period purchases. The petitioner faced a hindrance in filing Form GST TRAN-1 by the deadline of 27.12.2017 due to technical issues with the GST portal, rendering it inaccessible throughout the day. Despite efforts to access the portal, the petitioner could not submit the required form.The petitioner sought redressal through the Nodal Officer, IT Redressal Committee, established by the State Government as per a circular dated 20.04.2018. However, the grievances remained unresolved despite continuous efforts by the petitioner to engage with the respondent No.5, the Additional Commissioner of CGST and the Nodal Officer for IT Grievance Redressal Mechanism.In response, the learned counsel for the respondents No.4 and 5 clarified that the GST portal operations are managed by the Goods and Services Tax Network (GSTN), an agency contracted by the department. Nonetheless, the respondent No.5, as the Nodal Officer for IT Grievance Redressal Mechanism, was identified as the appropriate authority responsible for addressing the petitioner's concerns.The court refrained from delving into the merits of the petitioner's claim and instead directed the petitioner to submit a fresh application to the respondent No.5 within three weeks of the judgment, accompanied by a copy of the court order. The respondent No.5 was instructed to thoroughly review the petitioner's grievances and take necessary actions to resolve them within four weeks from receiving the fresh application. Moreover, the respondent No.5 was mandated to communicate the decision taken to the petitioner upon submission of the application.Consequently, the court disposed of the writ petition, providing clear directives for the petitioner to pursue resolution of their claim through the designated authority within the stipulated timelines.