TMI Blog2018 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... f receipt of a copy of this order to their respective Assessing Officers/Jurisdictional Officers/GST Officers. The Assessing Officers are directed to forward the applications to the Nodal Officers within a period of one week. Petitions disposed off. - WP.Nos.17836 to 17838 of 2018 - - - Dated:- 17-7-2018 - MR. T.S. SIVAGNANAM J. For Petitioners: Mr. S. Sathiyanarayanan For Respondent-1: Mr. V. Sundareswaran, SPC For Respondent-2: Mr. M. Hariharan, AGP COMMON ORDER Heard both. 2. The sum and substance of the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the input tax/ service tax/central excise duty availed by them at the time of migration within the time stip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid direction, the writ petition stand finally disposed of. 5. So far as the High Court of Delhi is concerned, the Delhi High Court, in W.P(C) No.1300 of 2018 etc. batch by order dated 09.4.2018 , directed the petitioners therein to approach the concerned Nodal Officer with brief representations outlining their grievances and the Nodal Officer or the Redressal Committee was directed to appropriately deal with representations in accordance with the circular dated 03.4.2018. 6. So far as the Kerala High Court is concerned, in W.P.No.17348 of 2018 by order dated 14.6.2018 , the following direction has been issued: Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitches. As a result, a large number of such TRAN- 1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trail. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised of filing them on or before 27.12.2017 due to IT glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN-1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icers and identification of issues are to be done in the manner provided in paragraph 5 of the said circular. Unless the Nodal Officers are appointed, the Jurisdictional officer of the Assessee, namely Assessing Officer would not be in a position to forward the representations/applications filed by the assessees pointing out the glitches they are facing while availing the credit during the transition process. 11. The learned Government Advocate submits that the Principal Secretary and Commissioner of Commercial Taxes, Government of Tamil Nadu vide, proceedings dated 18.5.2018, nominated Mr. S. Ramasamy, Joint Commissioner (CS) as the State Level Nodal Officer to address the problems faced by the tax payers due to IT glitches, if any, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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