2018 Taxo.online 310

W.P.No.20892 of 2018 dated 29.08.2018





Central Goods and Service Tax Act, 2017


In favour of assessee

High Court


Represented by: – 

Petitioner: – Mr.Kumarpal R.Chopra 

Respondent: – Mr.V.Sundareswaran 

Order: – 

The petitioner seeks for a writ of Mandamus directing the respondents either to reopen the portal so that the petitioner can file the FORM GST TRANS 1 and TRANS 2 returns or manually accept the FORM GST TRANS 1 and allow the petitioner to take the input tax credits.
2.Heard the learned counsel for the petitioner and the learned Senior Panel Counsel for the respondents.
3.The main grievance of the petitioner is that they are not in a position to take the credit to the electronic credit ledger on the stock of goods lying on 30.06.2017, which is not under the cover of excisable invoice, but under the cover of VAT invoice or any other invoice, since there is some lack of clarity in the new transition provisions under the GST Act. In other words, the petitioner finds it difficult in taking certain credit while giving effect to the transition provisions under the GST Act.
4.This Court has already considered the similar grievance expressed by the similarly situated persons and disposed of those writ petitions on 21.08.2018 in W.P.Nos.21321 to 21323 of 2018 by issuing certain directions. The learned counsel appearing for the petitioner submitted that similar directions may be issued in the petitioner’s case as well.
5.Mr.V.Sundareswaran, the learned Senior Panel Counsel for the respondents though submitted that similar directions may be issued in this case as well, he requested this Court to make it clear that the petitioner is entitled to the benefits by way of directions issued by this Court, only when they have made genuine attempt in uploading the FORM GST TRANS 1. Needless to say that it is for the petitioner to place all the material facts including their attempt made to upload FORM GST TRANS 1, while making an application.
6.Accordingly, this Writ Petition is disposed of without expressing any view on the merits of the matter, only with the following directions:

(a) The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer.
(b) On receipt of such application, the Assessing Officer/Jurisdictional Officer/GST Officer is directed to forward the application to the Nodal Officer within a period of one week.
(c)The Nodal Officer in consultation with the GSTN shall take note of the grievance expressed by the petitioner/Assessee and forward the same to the Grievance Committee, which in turn would take an appropriate decision in the matter as expeditiously as possible, in any event, within a period of six weeks thereafter. No costs.

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