2018 Taxo.online 73

W.P.(C) 2192/2018 & CM APPL. 9058/2018 dated 21.03.2018





Central Goods & Services Tax Act, 2017

S. Ravindra Bhat, Justice & A. K. Chawla, Justice


High Court


Represented by: – 

Petitioner: – Mr. Gaurav Dudeja, Mr. Vineet Bhatia, Mr. Puneet Rai & Mr. Ruchir Bhatia. 

Respondent: – Mr. Sanjeev Narula, Mr. Abhishek Ghai, Mr. Anuj Aggarwal, Ms. Deboshree Mukherjee, Ms. Sonu Bhatnagar, Mr. Vaibhav Joshi, Ms. Nidhi Mohan Parashar & Mr. M.A. Arunesh. 

Order: – 

It is pointed out by the learned counsel for the respondentGoods & Services Tax Council (GST Council) that it has in principle devised a procedure ensuring that the input credits can be claimed in cases where technical obstacles/glitches confronted the assessees. It is further stated that assesses who could not file TRAN-I / TRAN-2 forms in time due to technical errors would be duly accommodated.  

Learned counsel for the GST Council relied upon written instructions received in this regard, which are quoted below:-  

“1. A procedure is being devised to put in place an IT Grievance Redressal Mechanism to address the problems faced by taxpayers due to IT glitches on common portal (GSTN). The proposed grievance redressal mechanism was placed before the GST Council, in its 26th meeting held on 10.03.2018, for approval. An in-principle approval has been obtained. The GST Implementation Committee (GIC) shall act as the IT-Grievance Redressal Committee. A circular to prescribe the procedure for working of the redressal mechanism has been finalised and shall be shortly placed before GIC for approval, following which it shall be placed in the public domain for trade and departmental officers.  

  1. As per the proposed redressal mechanism, nodal officers shall be appointed in requisite numbers to address concerns of taxpayers in a time-bound manner. This is necessary as facts in each of the cases have to be ascertained and verified before any decision on the same is taken.
  2. The relief provided to such taxpayers could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. The procedure for filing of the return of form would be allowed to be completed deeming that the condition of filing of form or return within the limitation prescribed in law or rule has been satisfied. ”

It is stated that one time facility of filing – so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the GST Council or the concerned commissionerate/portal/officials etc. through e-mail or other means of communication before the stipulated time. It is also stated that if necessary it is open to the assessees to show if anyone of them was left out and for such purpose the concerned Nodal Officers are likely to be nominated.  

List on 9th April, 2018.  

Order Dasti

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