M/S. Selfshine Polymers INDIA Private vs. State Of Kerlaa - Kerala High Court, 10 July 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 10TH DAY OF JULY 2018 / 19TH ASHADHA, 1940 WP(C).No. 21287 of 2018 PETITIONER(S) ------------ M/S.SELFSHINE POLYMERS INDIA PRIVATE LIMITED, GROUND, X/139C, SUBI PALACE, MAIN ROAD, THIRUVILWAMALA, THRISSUR-680588, REPRESENTED BY ITS MANAGING DIRECTOR, MR.K.MURALIMOHANAN. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN RESPONDENT(S): ------------- 1. STATE OF KERLA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, WADAKKANCHERRY, THRISSUR-680582. 3. GST CELL AND FACILITATION CENTER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680004. * R4 TO R8 IMPLEADED 4. GST COUNCIL REPRESENTED BY ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI-110001. TS WP(C).No. 21287 of 2018 (I) -------------------------- 5. GOODS AND SERVICES TAX NETWORK(GSTN), REPRESENTED BY ITS CHAIRMAN ,EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI-110037. 6. THE NODAL OFFICER FOR STATE GST, GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM-695002. 7. THE NODAL OFFICER FOR CENTRAL GST, DEPARTMENT, GOODS AND SERVICES TAX, KARAMANA, THIRUVANANTHAPURAM-695 002. 8. THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM-695 002. * ADDL.R4 TO R8 ARE IMPLEADED AS PER ORDER DATED 10.07.2018 IN IA.NO.11686/2018 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS WP(C).No. 21287 of 2018 (I) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE OF INCORPORATION DATED 10-06-2010 ISSUED BY THE ASSISTANT REGISTRAR OF COMPANIES. EXHIBIT P2 A TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 21-09-2017 ISSUED TO THE PETITIONER UNDER GST ACT. EXHIBIT P3 A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH JULY, 2017. EXHIBIT P3(A) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH AUGUST, 2017. EXHIBIT P3(B) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH SEPTEMBER, 2017. EXHIBIT P3(C) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH OCTOBER, 2017. EXHIBIT P3(D) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH NOVEMBER, 2017. EXHIBIT P3(E) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH DECEMBER, 2017. EXHIBIT P3(F) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH JANUARY, 2018. EXHIBIT P3(G) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH FEBRUARY, 2018. EXHIBIT P3(H) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH MARCH, 2018. EXHIBIT P3(I) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH APRIL, 2018. EXHIBIT P3(J) A TRUE COPY OF THE GSTR-1 FORMS (DATED NIL) UPLOADED FOR THE MONTH MAY, 2018. EXHIBIT P4 A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF JULY, 2017. EXHIBIT P4(A) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF AUGUST, 2017. TS WP(C).No. 21287 of 2018 (I) -------------------------- EXHIBIT P4(B) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF SEPTEMBER, 2017. EXHIBIT P4(C) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF OCTOBER, 2017. EXHIBIT P4(D) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF NOVEMBER, 2017. EXHIBIT P4(E) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF DECEMBER, 2017. EXHIBIT P4(F) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF JANUARY, 2018. EXHIBIT P4(G) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF FEBRUARY, 2018. EXHIBIT P4(H) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF MARCH, 2018. EXHIBIT P4(I) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF APRIL, 2018. EXHIBIT P4(J) A TRUE COPY OF THE GSTR 3B FORMS (DATED NIL) UPLOADED FOR THE MONTH OF MAY, 2018. EXHIBIT P5 A TRUE COPY OF THE WEB PAGE EXTRACT (DATED NIL) SHOWING THE STATUS OF UPLOADING OF TRAN-1. EXHIBIT P6 A TRUE COPY OF THE EMAIL REPLY DATED 20-01-2018 RECEIVED FROM THE GST HELPDESK. EXHIBIT P7 A TRUE COPY OF THE EMAIL REPLY DATED 26-01-2018 RECEIVED FROM THE GST HELPDESK. EXHIBIT P8 A TRUE COPY OF THE EMAIL REPLY DATED 08-02-2018 RECEIVED FROM THE GST HELPDESK. EXHIBIT P9 A TRUE COPY OF THE EMAIL REPLY DATED 10-02-2018 RECEIVED FROM THE GST HELPDESK. EXHIBIT P10 A TRUE COPY OF THE EMAIL REPLY DATED 04-04-2018 RECEIVED FROM THE GST HELPDESK. EXHIBIT P10(A) A TRUE COPY OF THE EMAIL REPLY DATED 08-02-2018 RECEIVED FROM THE GST HELPDESK. EXHIBIT P11 A TRUE COPY OF THE EMAIL REPLY (DATED NIL ) RECEIVED FROM THE GST HELPDESK. TS WP(C).No. 21287 of 2018 (I) -------------------------- EXHIBIT P12 A TRUE COPY OF THE LETTER DATED 30-04-2018 SENT BY THE PETITIONER TO THE SUPERINTENDENT OF GOODS AND SERVICES TAX, KUNNAMKULAM RANGE. EXHIBIT P13 A TRUE COPY OF THE LETTER DATED 30-04-2018 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P14 A TRUE COPY OF CIRCULAR NO.39/13/2018-GST DATED 03-04-2018 ISSUED BY THE DEPUTY COMMISSIONER FUNCTIONING UNDER THE MINISTRY OF FINANCE. RESPONDENT(S)'EXHIBITS - NIL ----------------------------- /TRUE COPY/ PS TO JUDGE TS 23.07.2018 DAMA SESHADRI NAIDU, J. ================================== W.P.(C). No. 21287 of 2018 ====================================== Dated this the 10th 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.

-2-

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

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

-3- 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 additional sixth respondent for the issue resolution.

So, in this case also, the petitioner may apply to the additional sixth respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the -4- 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 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 JUDGEP.A to Judge