M/S. EAP INFRASTRUCTURES PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR VERSUS THE PRINCIPAL CHIEF COMMISSIONER GOOD AND SERVICES TAX ACT (PREVIOUSLY CENTRAL EXCISE AND CUSTOMS) , CHENNAITHE STATE OF TAMIL NADU REPRESENTED BY ITS SECRETARY, CHENNAI, THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, NEW DELHI AND THE CHAIRMAN GSTIN, NEW DELHI –

Unable to upload GST Tran-I declaration – migration to GST – Transitional provisions – transitional Credit – Held that:- 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 – 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 – 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.- W. P. No. 22941 of 2018

Dated.- September 4, 2018

Citations:

  1. MSR Iron and Steel Industries India Private Limited, Balu Iron and Steels Company, M/s. Ramesh Iron and Steel Company India Private Limited Versus The Joint Commissioner of Sales taxes Coimbatore Division Coimbatore, The Commissioner of GST and Central Excise GST Bhavan, Goods and Service Tax Network (GSTN) ast Wing, Goods and Service Tax Council (GST Council) , The Union of India And The Government of Tamil Nadu – 2018 (9) TMI 543 – MADRAS HIGH COURT

MR K. RAVICHANDRABAABU, J.

For The Petitioner : Mr. C. Sivasubramanian

For The Respondents : Mr. V. Sundareswaran Senior Panel Counsel, Mr. M. Hariharan, Additional Government Pleader (T)

ORDER

Mr. V. Sundareswaran, learned Senior Panel Counsel takes notice for the respondents 1, 3 & 4. Mr. M. Hariharan, learned Additional Government Pleader (Tax) for the second respondent.

2. The present writ petition is filed seeking mandamus directing the first respondent to enable the petitioner to file GST Tran-I declaration electronically and in accordance with law.

3. The grievance of the petitioner before this Court is that in pursuant to the introduction of GST, certain input tax credit entitled to the petitioner, cannot be availed, in view of some lack of clarity in the new transition provisions under the GST Act. Therefore, it is contended that the petitioner finds it difficult in taking those credit, while giving effect to the transition provisions under the GST Act.

4. This Court has already considered 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.

5. The learned counsel appearing for the petitioner submitted that similar directions may be issued in the petitioner’s case as well.

6. Mr. V. Sundareswaran, the learned Senior Panel Counsel for the respondents 1, 3 & 4 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.

7. 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. 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.

Leave a Reply

Your email address will not be published. Required fields are marked *