The Petitioner shall approach the nodal officer to address the grievances of taxpayer due to technical glitches on GST Portal.
Section 140 of the CGST Act — Transitional Credit --The petitioner challenged the vires of some of the provisions of the Act, as the difficulties which the registered dealers were facing in logging and filing returns in TRAN-1 Form, for which, even extended deadlines got over. The court observed that the Government of India, Ministry of Finance has issued certain circulars from time to time. The relevant circular No. is 39/13/2018-GST dated 03.04.2018, which talks of setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. The petitioners counsel submitted that they be given an opportunity to approach the Nodal Officer so envisaged under the notification with his grievances and evidence thereof to show his bonafide of having failed to file their return in question due to reasons not attributable to him, but technical glitches under GST Portal.
Held that:- The Hon’ble High Court held that if the Petitioners approaches the competent authority with their grievances, it will be considered within the framework of the mechanism in place in terms of the circular dated 03.04.2018 or such ancillary notification issued thereof and pass an appropriate direction as the need may be.
The Petitioner shall approach the nodal officer to address the grievances of taxpayer due to technical glitches on GST Portal.
Section 140 of the CGST Act — Transitional Credit --The petitioner challenged the vires of some of the provisions of the Act, as the difficulties which the registered dealers were facing in logging and filing returns in TRAN-1 Form, for which, even extended deadlines got over. The court observed that the Government of India, Ministry of Finance has issued certain circulars from time to time. The relevant circular No. is 39/13/2018-GST dated 03.04.2018, which talks of setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. The petitioners counsel submitted that they be given an opportunity to approach the Nodal Officer so envisaged under the notification with his grievances and evidence thereof to show his bonafide of having failed to file their return in question due to reasons not attributable to him, but technical glitches under GST Portal.
Held that:- The Hon’ble High Court held that if the Petitioners approaches the competent authority with their grievances, it will be considered within the framework of the mechanism in place in terms of the circular dated 03.04.2018 or such ancillary notification issued thereof and pass an appropriate direction as the need may be.