2018 (5) TMI 1746

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....r under the Chhattisgarh Goods and Services Tax Act, 2017 and carries on the agricultural related business of pesticides, fertilizers and seeds. The petitioner filed its last return for the period from 1st April, 2017 to 30th June, 2017 under the Chhattisgarh Value Added Tax Act, 2005 for pre-GST regime and it has shifted to the GST regime after coming into force of the new Act with effect from 1st July, 2017. The petitioner has preferred this writ petition praying for a direction to the respondents / State to permit him to upload his GST TRAN-1 & TRAN-2 forms to avail input tax credit and to allow availing the input tax credit of his stock. 2. Return has been filed by respondents No.2, 4 and 5 / State stating inter alia that the Governm....

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....ointment of Nodal Officer and para 8 relates to resolution of stuck TRAN-1s and filing of GSTR-3B. Para 8 of the circular reads as follows: - "8. Resolution of stuck TRAN-1s and filing of GSTR- 3B 8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitches. As a result, a large number of such TRAN-1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trial. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27....