TMI Blog2019 (4) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... comes under Rule 120A. Hence, the respondent authorities ought to have considered the request/representation of the petitioner to permit or allow it to revise the declaration in FORM GST TRAN-1. In view of the Nodal Officers being appointed to address the grievances of the tax payers due to technical glitches, it would be appropriate for this Court to direct the petitioner to approach the Nodal Officer appointed for the State of Karnataka in terms of the circular dated 03.04.2018. It is the specific case of the petitioner that the error could not be rectified only due to the technical glitches. If so, It is incumbent on the Nodal Officer to address the grievances of the petitioner. The writ petition is disposed of with a direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2017. It is the grievance of the petitioner that revised option in the GST portal was disabled. The petitioner intimated the issue to the GST help desk vide e-mail dated 26.12.2017 and 27.12.2017 along with screenshots. No response being received to the concerned problem faced, the petitioner attempted to file the revised return post 27.12.2017 but the common portal did not accept the same. Subsequently, the petitioner appears to have made four representations before the respondent Nos.4, 5 and 6 to set right the problems faced by it but in vain. Hence, this writ petition. 2. Learned counsel Sri. Anil Kumar. B, appearing for the petitioner would submit that in terms of Rule 120A of the CG ST Rules 2017 ['Rules for short], the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. 7. Rule 117 of the Rules deals with the Transitional Provisions and the same reads as under: 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day [1] Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 , duly signed, on the common por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered persons who could not submit the said declration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. 10. Section 172 of the Act contemplates regarding removal of difficulties and the same is quoted here under for ready reference: 172. Removal of difficulties [1] If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d person who had submitted a declaration electronically in FORM GST TRAN-1 , intends to revise such declaration once, this provision can be invoked. This provision makes it clear that the revision of the declaration in FORM GST TRAN- 1 can be made only once not in perpetuity. 13. Regarding the IT grievance redressal mechanism to address the grievances due to technical glitches on GST Portal, circular instructions has been issued by the Government of India, Ministry of Finance [Department of Revenue] Central Board of Excise Customs, New Delhi dated 03.04.2018. 14. Section 172 of the Act contemplates about the removal of difficulties wherein correction/rectification/revision of the FORM GST TRAN-1 can also be addressed on general ..... X X X X Extracts X X X X X X X X Extracts X X X X
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