HC disposes of writ
petition seeking direction to Revenue to grant benefit of transitional Input
Tax Credit on due verification of manual application and to reopen the portal
for submission of Form GST TRAN-1; Finds that Govt. has set up 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; Further notes that complete
procedure has been prescribed for redressal of grievance, particularly of
non-uploading of Form GST TRAN-1 due to technical glitches vide CBIC Circular
dated April 3, 2018, and the State Govt. too has appointed Nodal Officers in
this regard; Accordingly, directs assessee, who provides coal mining, logistics
and other allied services to Coal India Ltd. and had claimed transitional
credit of service tax, to approach the Nodal Officer along with all necessary
documents : Chhattisgarh HC
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