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TMI Blog2018 (7) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017and providing coal mining, logistics and other allied services to mainly Coal India Ltd.. 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. 2. According to Rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017, the petitioner is required to submit declaration electronically in FORM GST TRAN -1, duly signed on the common portal. The said provision is a transitional provision for enabling the tax credit benefit to all those who migrated from the service tax regime to GST regime and final date for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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. 4. Respondent No.3 - Commissioner of Customs, Central Excise and Service Tax also filed return in the same line. 5. I have heard learned counsel for the parties and considered their rival submissions made herein above. 6. On 3rd of April, 2018, a circular has been issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, for redressal of grievances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If needed, GSTN may request field formations of Centre and State to collect additional document/data etc. or verify the same to identify taxpayers who should be allowed this procedure. 8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process. 8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018." 7. After going through the aforesaid circular and the scheme of the circular, I am convinced that complete procedure has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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