HC disposes of writ petition seeking direction to Revenue to grant benefit of transitional Input Tax Credit on due verification of manual application and to reopen the portal for submission of Form GST TRAN-1; Finds that Govt. has set up IT grievance redressal mechanism to address the grievances of taxpayers due to technical glitches on GST portal providing for appointment of Nodal Officer on identified issues and solutions have also been suggested.
Further notes that complete procedure has been prescribed for redressal of grievance, particularly of non-uploading of Form GST TRAN-1 due to technical glitches vide CBIC Circular dated April 3, 2018, and the State Govt. too has appointed Nodal Officers in this regard.
Accordingly, directs assessee, who provides coal mining, logistics and other allied services to Coal India Ltd. and had claimed transitional credit of service tax, to approach the Nodal Officer along with all necessary documents.