Filing of return—Input tax credit—In the instant case, the prayer of the petitioner is that they are unable to upload Form GST TRAN-1 to take credit of the input tax/ service tax/central excise duty availed by them at the time of migration within the time stipulated.
Held that—It was brought to the notice of the Central Board of Indirect Taxes (CBIC) and Customs about the difficulties faced by a section of tax payers owing to technical glitches on the GST and representations were given by the assessees. Therefore, the CBIC is setting up a Grievance Redressal Mechanism vide Circular No.39/13/2018-GST dated 03.4.2018.
The respective Commissioner of GST and Central excise are directed to appoint Nodal Officer/Officers for the State of Tamil Nadu, if not already appointed, within a period of 2 weeks from the date of receipt of a copy of this order - petition disposed off.[M/S. CALIBRE INDUSTRIES VERSUS THE PRINCIPAL COMMISSIONER, GST AND CENTRAL EXCISE, GOVERNMENT OF TAMIL NADU, UNION OF INDIA, THE GOODS AND SERVICE TAX] [2018] 2 TAXLOK.COM 239 (Madras)