SMARTUFF GLASS LTD. Vs. UNION OF INDIA, THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF GST AND CENTRAL EXCISE

JUDGEMENT

(1.) The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax.

(2.) Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record.

(3.) There is a circular issued by the Government of India for "setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal." Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads: