2018 (4) TMI 1546 - HC - GST

Due date of filing of Tran-1 return - Reference to Nodal Officer - glitch on the common portal (GST portal) in relation to an identified issue due to which the tax payer could not comply with the provisions of law - time limitation - Held that - We are not disturbing the date which has been determined for filing of GSTR-3B for that is prescribed as 31st May 2018 - However given that only 25th 26th and 27th April 2018 are the working days available before 30th April 2018 and 30th April 2018 is declared to be a public holiday interest of justice would be served if we extend this date of 30th April 2018 in relation to filing of TRAN-1 and which filing was not possible due to technical glitches / IT related glitches. We extend it to 10th May 2018 - petition disposed off.

Summary

Issues:
1. Grievance redressal mechanism for tax payers facing IT glitches on the GST portal.
2. Timeframe for resolving complaints made to Nodal Officers.
3. Extension of deadlines for filing TRAN-1 and GSTR3B due to technical glitches.
4. Eligibility criteria for deadline extension and proof required for inability to access the portal.
5. Clarification on the impact of the judgment on legal and factual issues related to returns.

Analysis:

1. The judgment addresses the grievance redressal mechanism for tax payers encountering IT glitches on the GST portal. The Commissioner of Central Tax PuneI Commissionerate highlighted the appointment of Nodal Officers to address system errors and faults. Tax payers can apply to these officers with evidence of glitches preventing compliance with the law. The Nodal Officer will review the application and forward it to the GST network for resolution, ensuring tax payers can avoid liabilities for non-compliance.

2. The court inquired about the timeframe for resolving complaints, but the Additional Solicitor General mentioned that no specific time frame had been established for addressing grievances raised before the Nodal Officer. The court emphasized the importance of expeditiously disposing of complaints to benefit both the assessee and revenue collection.

3. Regarding the extension of deadlines for filing TRAN-1 and GSTR3B due to technical glitches, the court decided to extend the deadline for filing TRAN-1 to 10th May, 2018, for tax payers unable to complete the process due to IT-related glitches. The extension was limited to those who could provide proof of their inability to access the portal because of technical faults.

4. The judgment clarified that the deadline extension was exclusively for tax payers facing technical glitches and not for reasons unrelated to system errors. Tax payers had to demonstrate their inability to access the portal due to technical faults to qualify for the extended deadline. The court emphasized that its directions did not impact legal or factual issues related to returns, and compliance with the law remained essential.

5. Finally, the judgment disposed of the writ petitions without imposing costs. It underscored that the court's directions did not influence the resolution of legal or factual issues concerning returns, which had to be addressed independently based on their merits. The judgment emphasized the need for compliance with legal provisions and highlighted that aggrieved parties had avenues to address other grievances arising from return-related orders or directions.