Kerala High Court: A Single Judge Bench of Dama Seshadri Naidu J., decided a writ petition wherein it directed the respondent nodal officer, GST department to facilitate the petitioner in uploading FORM GST TRAN 1 for claiming Input Tax Credit.

In the present case, petitioner a dealer registered under Kerala VAT Act had to upload FORM GST TRAN 1 so that he could claim the Input Tax Credit at the migration time of Kerala VAT Act but, due to a system error, the form could not be uploaded. Hence he had sought direction from the Court to enable him to take Input Tax Credit.

The High Court found that to address the issue of technical glitches faced by taxpayers at the GST Portal, Government of India has set up an IT Grievance Redressal Mechanism wherein taxpayers would approach the Nodal officers to address their grievances. Therefore, the Court held that the petitioner may apply to the respondent nodal officer to facilitate him in uploading the form. Further, the Court directed the tax authorities that, if the uploading is not possible then also the petitioner is allowed to take Input Tax Credit. The petition was accordingly disposed of.[B.M. Reeja v. State Tax Officer, GST,2018 SCC OnLine Ker 2743, dated 16-07-2018]

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One comment

  • wow this is nice news on GST, since its implemented lots of peoples finds it difficult to file GST..Good decision

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