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Allahabad High court directed Nodal Officer (IT Cell, GST) to look into the grievances of petitoner and take necessary steps regarding inability to file TRAN-1. 

The petitioner claims that it is liable for Input Tax Credit (ITC) on the purchase of goods from the manufacturer. At the time of enactment of GST Act, 2017, the petitioner was entitled for taking the Input Tax Credit (ITC) of Rs.18,92,793.92/-. The submission of the petitioner is that Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017. An application in Form GST TRAN-1 had to be submitted by 27.12.2017 in respect of credit of tax duty paid for the period upto 30.06.2017. The petitioner tried to access the GST portal to file its Form TRAN-1, but the same was not accessible due to technical glitch which continued throughout the day. The site of the GST portal could not be opened, though the petitioner had tried his best to file its Form TRAN-1.

Later the petitioner approached the Nodal Officer, IT Redressal Committee which has been constituted as circular dated 20.04.2018 issued by the State Government. The submission of the learned counsel for the petitioner is that the grievances of the petitioner have not been redressed till date, though the petitioner is regularly trying to approach the respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism for filing of the Form TRAN-1.

Without entering into the merits of the claim of the petitioner, we direct that the petitioner may approach the respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism by moving a fresh application along with a copy of this order within a period of three weeks from today. The respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is directed to look into all the grievances of the petitioner, and take necessary steps to redress the same within a period of four weeks thereafter. In case such application is filed, due intimation shall be given to the petitioner about the decision taken by the respondent No.5.

With the aforesaid directions, the writ petition is disposed of.

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Sep 8, 2020

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