Mundra House, 822-A, Shivaju Nagar, Civil Lines, jaipur-302006 9314501680, 9314501791

B.P.Mundra

मानवता से काम करें मन के सारे काम अपने आप हो जायेंगे

इस महीने के इम्पोर्टेंट काम
  • Home
  • GST
  • Cases Income tax
  • MCA
  • Subsidy
  • TDS
  • About Us
  • contact us
  • Login
    • Admin Login
    • Staff Login
    • User Login
  • Loan
  • Apply for job
  • Click Here
  • HOW TO
  • To file ITR for AY 2020-21 kindly give details (and also evidence if yes) of following
  • Categories
    • Articles
    • Authority
    • Benami Transactions (Prohibition)
    • client
    • Constitution of India
    • Finance Act 1994
    • formalities to be completed
    • GST
    • Happiness
    • HOW TO
    • Income Tax
    • Indian Evidence Act 1872
    • Job Application
    • MCA
    • Office system
    • Papers required for filing
    • Principal of mutuality
    • rajasthan public trust
    • Smile
    • Subsidy
    • work report

B.P.MUNDRA

Mundra House, 822-A, Shivaju Nagar, Civil Lines, jaipur-302006 9314501680, 9314501791


Tran-1 form could not file owing to technical glitches in GST website, concerned ‎nodal officer who was directed to look into the issue and facilitate the uploading ‎of Form TRAN-1 without reference to any time frame

B.P.Mundra > GST > GSTR-1 > Tran-1 form could not file owing to technical glitches in GST website, concerned ‎nodal officer who was directed to look into the issue and facilitate the uploading ‎of Form TRAN-1 without reference to any time frame

admin November 16, 2019

GST, GSTR-1, technical glitches in GST website

 50 total views

HIGH COURT OF KERALA held that
here assessee was unable to file Tran-1 form within due date owing to technical ‎glitches in GST website and could not avail of Cenvat credit, the assessee was ‎granted liberty to approach to concerned nodal officer who was directed to look ‎into the issue and facilitate the uploading of Form TRAN-1 without reference to ‎any time frame. ‎
Assessee sought to avail of transitional input tax credit available to it, which could ‎not be availed of on account of non-filing of Tran-1 form owing to technical ‎glitches in GST portal within due date for the same. Held: Assessee was granted ‎liberty to approach to concerned nodal officer who was directed to decide the ‎issue and facilitate the uploading of Form TRAN-1 to the assessee, without ‎reference to any time frame.‎

‎2018 TaxPub(GST) 0397 (Ker-HC)‎
IN THE HIGH COURT OF KERALA
DAMA SESHADRI NAIDU, J.‎
Smartuff Glass Ltd. v. Union of India
W.P. (C) No. 12592 of 2018 Dated 24 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 “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 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. “‎
‎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 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.‎

Total Page Visits: 118 - Today Page Visits: 2

← Previous post

Next post →

Categories

  • Articles (51)
  • Authority (1)
  • Benami Transactions (Prohibition) (1)
  • client (54)
  • Constitution of India (1)
  • Finance Act 1994 (0)
  • formalities to be completed (1)
  • GST (56)
  • Happiness (4)
  • HOW TO (40)
  • Income Tax (229)
  • Indian Evidence Act 1872 (1)
  • invalid notice (1)
  • Job Application (0)
  • MCA (2)
  • Notice 148 (0)
  • Office system (5)
  • Papers required for filing (6)
  • Principal of mutuality (1)
  • rajasthan public trust (2)
  • Smile (7)
  • Subsidy (5)
  • work report (2)
  • Archives

    • January 2021
    • December 2020
    • November 2020
    • October 2020
    • September 2020
    • August 2020
    • July 2020
    • June 2020
    • May 2020
    • April 2020
    • March 2020
    • February 2020
    • January 2020
    • December 2019
    • November 2019

    Recent Posts

    • When CIT can pass order u/s 263 by holding that the order passed by the AO is erroneous and prejudicial to the interest of the Revenue? ITAT KOLKATA passed the order on 6th Jan 2021 in the case of RUNGTA MINES LTD. vs. PCIT?
    • Consequences of absence of the notice u/s. 143(2) of the Act before framing the assessment order? Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021. Section 148: Consequences of granting approval by CIT in a mechanical manner by putting only “Yes”. Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021.
    • Section 23(1)(c). Can AO make addition on account of notional rent when the property on rent in past is lying vacant in the relevant year and the assessee mention only the reason though no evidence of efforts made was submitted except the evidence that the property was on rent in next financial year.ITAT BOMBAY passed the order on Oct 30, 2019AY 2014-15 EMPIRE CAPITAL PVT. LTD. vs. ACIT. Decision in favour of assessee
    • अगर SVA की वैल्यूएशन DVO के वैल्यूएशन से ज्यादा आती है तो कर अधिकारी धारा 50C के प्रावधान के अनुसार कौन सी वैल्यू लेगा?ITAT Mumbai ने 18.11.2016 को Sangeeta Vijay Kumar, Mumbai vs Acit 25(2) को इसका ऑर्डर पास किया है।
    • Is punitive charges paid to the railways disallowable u/s 37(1) by holding as penalty. Ans is No. Order passed by ITAT KOLKATA on Nov 20, 2020 in the case of RUNGTA MINES PVT. LTD.vs. ACIT.