2018 Taxo.online 296

W.P.Nos.21321 to 21323 of 2018 dated 21.08.2018





Central Goods and Service Tax Act, 2017

Section 140

Central Goods and Services Tax Rules, 2017

Rule 117


In favour of assessee

High Court


Represented by: – 

Petitioner: – Mr.K.R.Krishnan 

Respondent: – Mrs.G.Dhana Madhri, Mr.S.R.Sundar, Mr.V.Sundareswaran 

Order: – 

Mrs.G.Dhana Madhri, learned Government Advocate (Tax) takes notice for the respondents 1 and 6. Mr.S.R.Sundar, learned standing counsel takes notice for the second respondent. Mr.V.Sundareswaran, learned Senior Panel Counsel takes notice for the respondents 3, 4 and 5. By consent of the parties, these writ petitions are taken up for final disposal at the admission stage itself.
2. All these writ petitions are filed by individual writ petitioners seeking mandamus directing the 2nd respondent to take action, including re-opening the common portal and extending the time period for filing the declaration in FORM GST TRAN-1, so as to enable the petitioners to submit the FORM GST- TRAN 1 in Column No.7(a) or electronically or manually by correcting the error of filing in Column 7(d) and accept the same as being in compliance with the provisions of Section 140 of the Central Goods and Services Tax Act 2017 / Section 140 of the Tamil Nadu Goods and Services Tax Act 2017 read with Rule
117 of the Central Goods and Services Tax Rules 2017 / Rule 117 of the Tamil Nadu Goods and Services Tax Rules 2017.
3. Heard both sides.
4. The main grievance in all these writ petitions is that the respective writ petitioner is not in a position to take excise duty credit in the stock of goods on the appointment of GST (as on 30.06.2017) in view of certain lack of clarity in the new transition provisions under the GST Act. It is not in dispute that a circular has been already issued on 03.04.2018 by the Central Board of Indirect Taxes, by setting up a Grievance Redressal Mechanism to address certain grievance of the Assesses, which contemplates the appointment of a Nodal Officer to address the problem faced by the tax payers due to the problem faced by such people in the GST portal during the transitional period. It is also not in dispute that the Government of Tamil Nadu vide proceeding dated 18.05.2018 already nominated a State Level Nodal Officer to address the problem faced by the tax payers. Therefore, when such Grievance Redressal Mechanism has already been formed by the Central Board of Indirect Taxes and consequently, a Nodal Officer is also appointed by the State Government, it is for the petitioners/Assessees, to submit their applications in accordance with the said circular before the concerned Nodal Officer.
5. Accordingly, all these writ petitions are disposed of, without expressing any view on the merits of the matter, only with the following directions:

(a) The respective 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 respective 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 respective Nodal Officer within a period of one week.
(c) The Nodal Officer in consultation with the GSTN shall take note of the grievances expressed by the petitioners/Assessees 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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