Section 140 of the CGST Act, 2017 —Transitional Credit – The petitioner submitted 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 and that they were unable to upload Form GST TRAN-1 within the time stipulated on account of some error. Therefore, they sought for appropriate directions. Similar prayers were made before the High Courts of Chhattisgarh, Delhi and Kerala. The CBIC about the difficulties faced by a section of tax payers owing to technical glitches, is setting up a Grievance Redressal Mechanism vide Circular No.39/13/2018-GST dated 03.4.2018.
Held that:- The Hon’ble High Court directed the respective Commissioner of GST to appoint Nodal Officer/Officers, if not already appointed, within a period of 2 weeks. The petitioners are directed to submit their applications in accordance of the said circular dated 03.4.2018 within a period of two weeks. The Nodal Officer nominated will, in consultation with the GSTN, shall take note of the grievances expressed by the petitioners and forward the same to the Grievance Committee, who, in turn, would take an appropriate decision in the matter within a period of three weeks.—Evershine Wood Packaging Pvt. Ltd., Greenwood Trading Company, And Vkr Impex Vs The GST Council, The State Tax Officer, Tambaram  02 TAXLOK.COM 405 (Madras)