2018 Taxo.online 114

WRIT TAX No. – 9067 of 2018 dated 11.04.2018




Service Tax

Central Goods and Service Tax Act 2017


Circular No. 39/13/2018-GST, dated 03.04.2018

In favour of assessee

High Court


Represented by: – 

Petitioner: – Sri Anil D. Nair, Sri.R.Sreejith, Sri.P.Jinish Paul Kum.Mekhala M.Benny, Smt.Mary Jossy and  Sri.Achyut K Padmaraj 

Respondent: – Sri. N. Nagaresh And Smt. Thushara James 

Order: – 

In terms of the provisions contained in the Goods and Services Tax Statutes brought into force with effect from 01.07.2017, the petitioners in this batch of writ petitions, who have migrated to the GST regime, should have uploaded FORM GST TRAN-1 within the time stipulated to avail input tax credit in respect of their old stock. It is stated by the petitioners that all of them have though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches. The petitioners, therefore, seek appropriate directions in this regard in these writ petitions. 

  1. Today, when these matters were taken up, the learned counsel for the GST Network submitted that the issue raised by the petitioners has now been resolved by the Government of India in terms of circular No.39/13/2018-GST dated 03.04.2018, as per which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1.
  1. In the light of the submission made by the learned counsel for the GST Network, the writ petitions are disposed of directing the GST Network to make appropriate facilities/provisions to enable the petitioners to complete the filing of FORM GST TRAN-1 as directed in circular No.39/13/2018- GST dated 03.04.2018. The petitioners are free to contact the Nodal Officers appointed by the GST Network, the Central and State Governments in terms of the said circular, for follow-up action.

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