2019 (3) TMI 654

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.... For the Petitioner : Ms.B.Raveendran For the Respondent : Mr.M.Hariharan Additional Government Pleader for R1 & R2 No Appearance for R3 ORDER The Writ Petitioner has approached this Court seeking a Writ of Mandamus directing the first respondent, the Principal Secretary/Commissioner of Commercial Taxes to enable the petitioner to file GST TRAN 1 electronically and treat the same as fil....

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....o utilize the Credit. 5. Mr.M. Hariharan, states on instructions, that there admittedly have been certain glitches in the working of the system and undertakes that the same will be rectified within a period of two (2) weeks from today. 6. This Court in the case of Calibre Industries vs. Principal Commissioner GST Central Excise and others (WP.No.18794 of 2018) has had occasion to deal with a....

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....ifficulties in accessing the GST website and/or uploading the required Forms is not in dispute. In fact, the Central Board of Indirect Taxes (CBIC) has issued Circular No.39/13/2018 GST dated 03.04.2018 wherein at Paragraph No.8, stating as follows: 8. Resolution of stuck TRAN-1s and filing of GSTR-3B8. 8.1 A large number of taxpayers could not complete the process of TRAN-1 fili....

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....dit in TRAN-1 during this process vis-à-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 of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure. 8.3 GSTN shall communicate directly with the taxpayers in....