HC direct GST Authorities to rectify technical glitches faced by taxpayers while uploading Form GST TRAN-01 within two weeks

Categories: Advance Ruling
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Facts:  Kumar Auto Agency (“the Petitioner”) filed writ of mandamus seeking appropriate directions from the High Court to the GST Authorities for enabling them to file Form GST TRAN-01 manually. The Petitioner approached the High Court on grounds that it was entitled to the benefit of Input Tax Credit (ITC) to be availed of by filing Form GST TRAN 1. However, on account of certain technical difficulties, the Petitioner was unable to upload the same. Resultantly, he is unable to utilize the Input Tax Credit.

Issue Involved: Whether High Court can issue directions to the GST Authorities in cases where taxpayers were facing technical difficulties while uploading Form GST TRAN-01?

Held: The Hon’ble Madras High Court in the case of Kumar Auto Agency vs. Principal Secretary/CCT in W.P. No. 4137 of 2019 vide order dated February 18, 2019 observed that GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trail and the facility to be provided to such taxpayers who tried but were not able to complete Form GST TRAN-1 procedure (original or revised) of filing them on or before December 27, 2017 due technical glitches.

Further High Court relied on the Circular No.39/13/2018 GST dated April 03, 2018 issued by Central Board of Indirect Taxes and Customs which specifies the role to be played by the GST Authorities along-with procedure to be followed in a case of non-filing of return due to GSTN system error. The Hon’ble High Court directed the GST Authorities to rectify the technical difficulties faced by the taxpayers in filing Form GST TRAN-01 within a period of two weeks.

Citation: [2019] 104 taxmann.com 440 (Madras)