V S International Through Its Power Of Attorney Holder Mr Biplab Kumar Ghosh vs. The Goods And Service Tax Network Represented By Its Chairman

Held

The Court held that the petitioner should follow a prescribed procedure to claim input tax credit. If an application has already been made to the Nodal Officer, it will be forwarded to the Information Technology Grievances Redressal Committee. If no such application has been preferred, the petitioner has the liberty to file an application for input tax credit by filling up Form GST TRAN-I with the Nodal Officer within three weeks from the date of the order. Subsequently, the Nodal Officer is directed to forward the petitioner's claim to the Information Technology Grievances Redressal Committee within four weeks thereafter. The Committee is then to decide on the claim in accordance with the law and on the basis of the evidence on record, as early as possible. The Court did not decide on the merits of the input tax credit claim itself but provided a procedural route for its adjudication.

Facts

The petitioner, V.S. International, a registered partnership firm, sought to claim input tax credit amounting to Rs. 1,37,1331.28. To avail this credit, the petitioner needed to fill up Form GST TRAN-I. However, the petitioner was unable to do so as the relevant portal was not accessible. The petitioner approached the Jharkhand High Court through a writ petition. The Court noted that in similar matters, it had directed petitioners to apply to a Nodal Officer, who would then forward the request to the Information Technology Grievances Redressal Committee for a decision on the input tax credit claim.

Key Issues

1. Whether the petitioner is entitled to claim input tax credit of Rs. 1,37,1331.28 by filling up Form GST TRAN-I, and if so, what is the procedure to be followed when the portal is inaccessible? Petitioner's contention: The petitioner argued that they are entitled to the input tax credit and require access to the portal or an alternative mechanism to file Form GST TRAN-I. They sought directions from the Court to facilitate this process. Respondents' contention: The respondents, including the Goods and Services Tax Network, Union of India, and the State of Jharkhand, did not explicitly record arguments in the judgment regarding the petitioner's entitlement or the specific procedural challenges. However, the Court's subsequent directions imply a procedural pathway involving the Nodal Officer and the Grievance Redressal Committee.