Problems faced by the dealers related to Trans 1 Form while uploading not resolved by the authorities is now before the Hon'ble Punjab and Haryana High Court and in obtaining the GST Refund from the state head.

As we all are aware that after the introduction of GST Act, there is hue and cry in the entire trade circle, due to the non-supportive portal system. Resultant number of dealer have failed to even carry forward their legitimate credit on transitional stock and in many cases, the problems were related to the profile on the GSTIN portal. 

Thereafter, number of representations were made to the concerned officials but the issue was not resolved. So, left with no other alternative, few of them have approached the Hon'ble Punjab & Haryana High Court, Chandigarh and the Hon'ble Court has issued the notice of motion. Now, the matter is fixed for further hearing.

In the meanwhile, Govt. has also issued the circular, the copy of the same is attached below.

F. No. 267/69/2017-CX.8

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

New Delhi, dated the 5^th April 2018

To

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (AII)

Sub: Write petitions field in various High Courts regarding constitutional validity of section 140(3)(iv) of CGST Act and inability to file TRAN I due to technical glitches on GST portal-reg.

Madam/ Sir,

The undersigned is directed to refer to writ petitions field by taxpayers in various High Courts challenging the constitutional validity of section 140(3)(iv) of the CGST Act. The issue raised vide said petitions have been examined and a detailed reply in respect of various policy issued raised therein is enclosed herewith as Annexure-A. It is requested that the enclosed comments may be used while filing counter affidavit or preparing reply to the rejoinder, based on the facts of each case.

2. Further, writ petitions are also being filed in various High Courts by taxpayers who could not complete the process of filing of TRAN-I by due date, due to technical glitches on GST portal. In this regard, Bard has issued a detailed circular no. 39/13/2018-GST dated 03.04.2018 (enclosed as Annexure-B) on setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayer’s dues to technical glitches on GST Portal. Suitable replies to all such writ petitions, based on the facts of each case, may be filed before the Courts in line with procedures prescribed in the said circular, subject to fulfilment of the conditions prescribed therein.

Yours Faithfully

ROHAN    

OSD (CX.3)

Encl: Annexure A & B

Copy to:

  1.  Commissioner (Legal), CBEC, CBEC offices, HUDCO, Vishala building, B-Wing, BHikaji Cama Place, R.K., Puram, New Delhi – 66 for information.

   2.  CEO (GSTN), East Wing, 4^th Floor, World Mark-1, Aerocity, New Delhi-37 for information.

CLICK HERE FOR ANNEXURE-A & B



Beside this, the important issue related to GST refund, as the dealers are entitled for the refund within a period of 7 days for 90% amount and balance 10% is requierd to be released within a period of 60 days, otherwise dealers are entitled for interest, but unfortunate part is that the dealers are not getting their refunds related to the state heads pertaining to Punjab Goods & Service Tax Act, 2017. Resultantly huge amount of refund stands blocked with the department and there is a shortage of working capital for running the business smoothly. Now the Rubber Association has decided to move to the Hon'ble Punjab & Haryana High Court, if the refund will not be released shortly. 
Related to this, new published on 20th April 2018.