B.M.Reeja vs. The State Tax Officer - Kerala High Court, 16 July 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 16TH DAY OF JULY 2018 / 25TH ASHADHA, 1940 WP(C).No. 23117 of 2018 PETITIONER(S) B.M.REEJA PROPRIETOR,M/S.SAMRUDHI SANITARY WARES,NEYYATTINKARA THIRUVANANTHAPURAM DISTRICT,PINCODE 695 121 BY ADVS.SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT(S): 1. THE STATE TAX OFFICER STATE G S T DEPARTMENT, NEYYATTINKARA,THIRUVANANTHAPURAM DISTRICT,PIN 695 121 2. THE COMMISSIONER STATE GST DEPARTMENT,THIRUVANANTHAPURAM PIN 695 002. 3. THE DEPUTY COMMISSIONER/NODAL OFFICER, OFFICE OF THE COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE GST BHAVAN,PRESS CLUB ROAD, THIRUVANANTHAPURAM,PIN 695001. 4. CHAIRMAN, GOODS AND SERVICE TAX NETWORK, EAST WING 4TH FLOOR WORLD MARK-1 AEROCITY,NEW DELHI 110037. 5. STATE OF KERALA REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAPURAM,PIN 695001. 6. CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE GOVERNMENT OF INDIA,NEW DELHI,PIN 110001. ADDL.7 THE NODAL OFFICER, STATE GOODS AND SERVICE DEPARTMENT OFFICE OF COMMISSIONER, SREEKARYAM, THIRUVANANTHAPURAM (IMPLEADED AS PER ORDER DATED 16.07.2018 IN IA No.12627/2018) R BY SRI.P.R.SREEJITH R BY GOVERNMENT PLEADER, SRI. SHAMSUDHEEN V K R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23117 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER NO.9/2017 GST DATED 15.11.2017 OF THE COMMISSIONER (GST) DEPARTMENT OF REVENUE,CBEC,NEW DELHI. EXHIBIT P2 TRUE COPY OF THE CIRCULAR NO.39/13/18GST DATED 3.4.2018 ISSUED BY CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. EXHIBIT P3 TRUE COPY OF THE PRINTOUT OF THE SAVED GST TRAN-1 DATA IN RESPECT OF THE PETITIONER AS IS CURRENTLY AVAILABLE IN THE GST PORTAL. EXHIBIT P4 TRUE COPY OF THE PINTOUT OF E-MAIL COMMUNICATION DAED 14.1.2018 SENT TO GST HELP DESK BY THE PETITIONER'S AUTHORIZED TAX PRACTITIONER EXHIBIT P5 TRUE COPY OF THE PRINTOUT OF E-MAIL COMMUNICATION DATED 27.1.2017 RECEIVED FROM THE GST H ELPDESK. EXHIBIT P6 TRUE COPY OF THE LETTER DATED 14.5.2018 SENT TO THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P7 TRUE COPY OF THE LETTER DATED 8.6.2018 SENT TO THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P8 A TRUE COPY OF THE ORDER DATED 14.6.2018 IN WP(C)NO.17473/2018 OF HON'BLE HIGH COURT OF KERALA. RESPONDENT'S EXHIBITS: NIL // True copy // PA to Judge das DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 23117 of 2018 (L) ======================================================= Dated this the 16th day of July, 2018

JUDGMENT The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he failed because of some system error. The petitioner, therefore, seeks directions to enable him 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.P2 is the circular issued by the Government of India for “setting up an IT Grievance Redressal

-2- 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 -3- 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 additional sixth respondent for the issue resolution.

So, in this case also, the petitioner may apply to the additional seventh 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.

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

-4- 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 him 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 das 18.07.2018