INDIA Gateway Terminal Private Limited vs. The Union Of INDIA - Kerala High Court, 25 September 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 25TH DAY OF SEPTEMBER 2018 / 3RD ASWINA, 1940 WP(C).No. 27064 of 2018 PETITIONER/S: INDIA GATEWAY TERMINAL PRIVATE LIMITED ADMINISTRATION BUILDING, ICTT, VALLARPADAM SEZ, MULAVUKADU VILLAGE, ERNAKULAM - 682 502 REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, MR.JIBU KURIEN ITTY. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENT/S: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI - 110 001. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 GOODS AND SERVICES TAX NETWORK REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037. W.P.(C) No.27064/2018 2 4 ADDL. R4. ASSISTANT COMMISSIONER-RANGE 2 CENTRAL AND CENTRAL EXCISE, ERNAKULAM DIVISION, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, COCHIN - 682017. 5 ADDL. R5. DEPUTY COMMISSIONER OF CENTRAL TAX AND EXCISE (NODAL OFFICER). CENTRAL AND CENTRAL EXCISE, ERNAKULAM DIVISION, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, COCHIN - 682017. -----------------------------------------------------ADDL. R4 AND R5 ARE IMPLEADED AS PER ORDER DATED 25/09/2018 IN IA NO.1/2018. BY ADVS. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK SRI.N.NAGARESH ASSISTANT SOLICITOR GENERAL SRI.P.R.SREEJITHSCGOODS AND SERVICES TAX NETWORK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a registered dealer, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax.

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

The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, 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

1 GSTN, Central and State government would appoint nodal officers in requisite number to 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. (italics supplied)

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 concerned to have the issue resolved.

So, here too, the petitioner may apply to 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.

I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it 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 its migration. With these directions, I dispose of the Writ Petition. DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE EMAIL DATED 02/01/2018 SENT BY THE PETITIONER TO THE GST HELPDESK. EXHIBIT P2 AOF THE EMAIL DATED 02/01/2018 ISSUED BY THE GST HELPDESK TO THE PETITIONER. EXHIBIT P3OF THE EMAIL DATED 02/01/2018 ISSUED BY THE GST HELPDESK TO THE PETITIONER. EXHIBIT P4OF THE EMAIL DATED 25/01/2018 ISSUED BY THE GST HELPDESK TO THE PETITIONER. EXHIBIT P5OF THE LETTER DATED 25/01/2018 SENT BY THE PETITIONER TO THE ASSESSING OFFICER. EXHIBIT P6OF THE EMAIL DATED 31/01/2018 ISSUED BY THE GST HELPDESK TO THE PETITIONER. EXHIBIT P7OF THE EMAIL DATED 30/05/2018 ISSUED BY THE GST HELPDESK TO THE PETITIONER.