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Smartuff Glass LTD vs. The Union Of INDIA

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WP(C)/12592/2018HC KeralaGSTCNR KLHC01044182201824 July 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU6 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 24TH DAY OF JULY 2018 / 2ND SRAVANA, 1940 WP(C).No. 12592 of 2018 PETITIONER: SMARTUFF GLASS LTD, THANDYAM PARAMBIL HOUSE, EDAMUTTOM POST, TRICHUR, KERALA STATE - 680 568, REPRESENTED BY THE DESIGNATED PARTNER HARI BALAKRISHNAN. BY ADV.SRI.M.UNNIKRISHNA MENON RESPONDENT(S): 1. THE UNION OF INDIA, THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF GST AND CENTRAL EXCISE, CHALAKKUDY DIVISION, IRINJALAKKUDA RANGE - 680 307. 2. THE STATE OF KERALA, THROUGH COMMISSIONER OF STATE GST, GST BHAVAN, THIRUVANANTHAPURAM - 695 001. * ADDL. R3 & R4 IMPLEADED 3. THE CHAIRMAN, GOODS AND SERVICE TAX NETWORK, EAST WING, 4TH FLOOR WOROT MARK-1, ACER CITY, NEW DELHI, 110 037. 4. THE COMMISSIONER, GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM-695 001 *ADDITIONAL R3 & R4 IMPLEADED AS PER THE COURT'S ORDER DATED 25/6/2018 IN I.A. NO. 10855. R3 BY SRI.P.R.SREEJITH,SC R2 & R4 BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PBS WP(C).No. 12592 of 2018 (Y) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. TRUE COPY OF THE EMAIL COMMUNICATION DATED 6.2.2018 TO TST GRIEVANCE CELL EXHIBIT P2. TRUE COPY OF THE WORKING SHEET DATED 4.4.2018 COMPUTED FROM 3 BILLS AS CONSOLIDATED EXHIBIT P3. TRUE COPY OF THE INTIMATION UNDER TRACKING SYSTEM OF GST DATED 27.02.2018 EXHIBIT P4. TRUE COPY OF THE INTERIM ORDER DATED 24.02.2018 OF THE DIVISION BENCH IN BOMBAY HIGH COURT EXHIBIT P5. A TRUE COPY OF DISPOSAL ORDER DATED 24.01.2018 OF ALLAHABAD HIGH COURT DIVISION BENCH IN WRIT TAX NO.67 OF 2018 RESPONDENT'S EXHIBIT NIL /TRUE COPY/ PS TO JUDGE PBS 31/7/2018 DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 12592 of 2018 ======================================================= Dated this the 24th day of July, 2018

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 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 form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax.

2.

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

3.

There is a circular issued by the Government of India for -2- “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:

5.

Nodal officers and identification of issues 5.1 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.

5.

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.

5.

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.

5.

4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine

-3- 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)

4.

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 additional sixth respondent for the issue resolution.

5.

So, in this case also, 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.

6.

I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal

-4- 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

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.