DHAMTARI KRISHI KENDRA Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017 and carries on the agricultural related business of pesticides, fertilizers and seeds. The petitioner filed its last return for the period from 1st April, 2017 to 30th June, 2017 under the Chhattisgarh Value Added Tax Act, 2005 for pre-GST regime and it has shifted to the GST regime after coming into force of the new Act with effect from 1st July, 2017. The petitioner has preferred this writ petition praying for a direction to the respondents / State to permit him to upload his GST TRAN-1 and TRAN-2 forms to avail input tax credit and to allow availing the input tax credit of his stock.

(2.) Return has been filed by respondents No.2, 4 and 5 / State stating inter alia that the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has set up an 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 in the said notification.

(3.) Learned counsel for the petitioner would submit that due to technical glitches, the petitioner could not upload FORM GST TRAN -1 to avail the input tax credit benefit.