2018 (9) TMI 684

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.... Panel Counsel, Ms.Aparna Nandakumar, Senior Panel Counsel for GST, Ms.G.Dhanamadhri And Government Advocate (T) COMMON ORDER In the batch of cases, there are varied prayers sought by the petitioners. The sum and substance of the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the Input Tax /Service Tax/Central Excise Duty availed by them at the time of migration within the time stipulated. 2.The petitioners would state that they were unable to uploaded Form GST TRAN- 1 within the time stipulated on account of some error. Therefore, the petitioners seek for appropriate direction in this regard. 3. Similar prayers were made before the High Court of Chhattisgarh, High Court of Delhi....

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....h brief representations outlining their grievances and the Nodal Officer or the Redressal Committee was directed to appropriately deal with representations in accordance with the circular dated 03.04.2018. 5. So far as the Kerala High Court is concerned, in W.P.No.17348 of 2018 dated 14.06.2018, the following direction has been issued: "Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petition....

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....lectronic audit trail. 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 27.12.2017 due to IT glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN-1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1. 8.2.The Taxpayers shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-a-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN May request field formations for Centre and State to collect additional do....

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....d by the Assessee pointing out the glitches they are facing while availing the credit during the transition process. 10. The learned Government Advocate submits that the Principal Secretary and Commissioner of Commercial Taxes, Government of Tamil Nadu vide proceedings dated 18.5.2018 nominated Mr.S.Ramasamy, Joint Commissioner (CS) as the State Level Nodal Officer to address the problem faced by the tax payers due to IT glitches, if any, in the GST portal. The Senior Standing Council appearing for GSTN and Commissioner of GST and Center Excise (Outer) has also informed that already Nodal officer had been appointed by GSTN and Commissioner of GST and Central excise (outer). 11. Thus, writ petitions stand disposed of with the following....