M/S. Pittappillil Agencies vs. The Union Of INDIA - Kerala High Court, 08 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 08TH DAY OF OCTOBER 2018 / 16TH ASWINA, 1940 WP(C).No. 32752 of 2018 PETITIONER/S: M/S. PITTAPPILLIL AGENCIES OPPSITE SBI, NEAR CATTLE MARKET, OLD MUVATTUPUZHA ROAD, PERUMBAVOOR, KERALA, 683542, REPRESENTED BY ITS MANAGING PARTNER BY ADVS. DR.K.P.PRADEEP ANJANA KANNATH SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENT/S: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 2 THE PRINCIPAL SECRETARY FINANCE(GST WING),FINANCE(REV-1)DEPARTMENT,4TH LEVEL,A-WING,DELHI SECRETARIAT,I.P.ESTATE,NEW DELHI- 110002. 3 GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON,DEPARTMENT OF FINANCE,NORTH BLOCK,NEW DELHI-110001. 4 GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN,EAST WING,4TH FLOOR,WORLD MARKET-1,AEROCITY,NEW DELHI-110037. 5 THE DEPUTY COMMISSIONER/NODAL OFFICER OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE,GST BHAVAN,PRESS CLUB ROAD,THIRUVANANTHAPURAM,KERALA-695001. WP(C).No. 32752 of 2018 2 6 THE COMMISSIONER GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM,KERALA-695001. 7 STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES),GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM,KERALA-695001. GP SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 32752 of 2018 3

JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to his credit, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. It asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable it to take credit of the available input tax.

Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record.

The Ext.P14 is the circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.” Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads:

Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to WP(C).No. 32752 of 2018 4 address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately.

2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.

3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process of law.

4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. “

Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution.

So, in this case also, the petitioner may apply to the fifth respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so.

WP(C).No. 32752 of 2018 5

I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of migration. With these directions, I dispose of the Writ Petition. DAMA SESHADRI NAIDU JUDGE Hmh/09.10.2018

WP(C).No. 32752 of 2018 6 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE TRAN-1 DECLARATION TO BE UPLOADED IN THE GST PORTAL TAKEN IN HARD COPY. EXHIBIT P2OF THE E-MAIL DATED 30.12.2017 SENT TO THE RESPONDENTS.REQUESTING TO ALLOW THE UPLOAD OF TRANS-1. EXHIBIT P3OF THE CIRCULAR NO.39/13/2018-GST DATED 03.04.2018 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS,NEW DELHI. RESPONDENT'S /S EXHIBITS : NIL //// PA to Judge