2018 Taxo.online 340
W.P.(MD)No.19462 of 2018 dated 17.09.2018
M/S. SRI KRISHNA CHEMICAL INDUSTRIES
THE GOVERNMENT OF TAMIL NADU & ORS
Central Goods & Services Tax Act, 2017
J. Nisha Banu, Justice
In favour of assessee
Represented by: –
Petitioner: – Mr. J. Selvam
Respondent: – Mr. B. Vijay Karthikeyan
This writ petition has been filed seeking a Writ of Mandamus directing the fourth respondent to forward the representation of the petitioner dated 30.07.2018 to the second respondent and to direct the second respondent to release the sum of Rs.11,65,976/-, which the petitioner is entitled to, within a stipulated time frame.
- Heard the learned Counsel appearing for the respective parties and perused the documents placed on record.
- The grievance 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, on account of some technical glitches.
- The learned Counsel for the petitioner submitted that the Central Board of Indirect Taxes (CBIC) and Customs, in order to redress the grievances faced by taxpayers owing to technical glitches on GST, has issued a circular in Circular No.39/13/2018- GST, dated 03.04.2018, based on which, Grievance Committee was constituted and Nodal Officers were also appointed to address the problems of taxpayers.
- The learned Counsel for the petitioner further submitted that the petitioner has made a detailed representation, narrating all facts, dated 30.07.2018, before the jurisdictional assessing officer, namely, the fifth respondent herein, who has to forward the representation of the petitioner to the Nodal Officer, State GST, Tirunelveli / the fourth respondent herein. Hence, he confines and prays for a direction to the fifth respondent to forward the representation of the petitioner to the Nodal Officer, who, in turn, may be directed to act in accordance with the Circular, dated 03.04.2018.
- In such a view of the matter, this writ petition is disposed of, with the following directions:
- i) The fifth respondent is directed to forward the representation of the petitioner dated 30.07.2018 to the fourth respondent, being the Nodal Officer, within a period of one week from the date of receipt of a copy of this order;
- ii) On receipt of the same, the fourth respondent / Nodal Officer, in consultation with the GSTN, shall take note of the grievance expressed by the petitioner and forward the same to the Grievance Committee, within two weeks thereafter and the Grievance Committee, in turn, would take an appropriate decision in the matter, within a period of four weeks from the date, on which, the representation is received in proper form.