M/S Dhamtari Krishi Kendra vs. Union Of INDIA

Held

The Court held that a complete procedure for the redressal of grievances, particularly concerning the non-uploading of FORM TRAN-1 due to technical glitches, has been prescribed by the Government of India. This procedure is detailed in a circular dated April 3, 2018, which establishes an IT Grievance Redressal Committee and outlines steps for resolving stuck TRAN-1 filings. The Court noted that Nodal Officers had already been appointed by the State Government, as evidenced by an order dated April 5, 2018. Consequently, the Court directed the petitioner to approach the Nodal Officer of Dhamtari, the Assistant Commissioner, State GST, Raipur Circle-7, within four days, by filing a representation with all necessary documents. The Nodal Officer was directed to consider and dispose of the representation following the procedure laid down in para 8 of the circular dated April 3, 2018, taking into account that the writ petition had been pending since March 26, 2018. The writ petition was finally disposed of with these directions.

Facts

The petitioner, M/s. Dhamtari Krishi Kendra, a proprietorship firm, filed a writ petition seeking directions to upload its GST TRAN-1 and TRAN-2 forms to avail input tax credit (ITC) for its stock. The petitioner, a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017, had filed its last return under the pre-GST regime for the period April 1, 2017, to June 30, 2017. It claimed that due to technical glitches on the GST portal, it was unable to upload the TRAN-1 form. The respondents, including the Union of India and the State of Chhattisgarh, submitted that an IT grievance redressal mechanism, including the appointment of Nodal Officers, had been established to address such technical issues.

Key Issues

1. Whether the petitioner is entitled to a direction to upload its GST TRAN-1 and TRAN-2 forms to avail input tax credit, given the alleged technical glitches on the GST portal, and if so, under which provision of law? Petitioner's contention: The petitioner argued that due to technical glitches, it could not upload FORM GST TRAN-1, preventing it from availing the input tax credit benefit. The petitioner sought a direction to the respondents to permit the uploading of these forms. Respondents' contention: The respondents submitted that the Central Government had issued a notification establishing an IT grievance redressal mechanism to address taxpayer grievances arising from technical glitches on the GST portal. This mechanism included the appointment of Nodal Officers and suggested solutions for identified issues. They pointed to a circular dated April 3, 2018, which outlined a procedure for resolving issues related to stuck TRAN-1 filings.