Smt. Leena P. Nair Proprietrix, C.B Traders Versus The GST Council, Commissioner Office of The GST Council Secretariat, New Delhi And The Commissioner of State Tax, Thiruvananthapuram
GST
2018 (4) TMI 1378 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 434 (Ker.)
KERALA HIGH COURT – HC
Dated:- 11-4-2018
W. P. (C). Nos. 9067, 9081, 10397, 11906 And 11911 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.R.Sreejith Sri.P.Jinish Paul Um.Mekhala M.Benny Smt.Mary Jossy And Sri.Achyut K Padmaraj
For The Respondent : Sri. N. Nagaresh And Smt. Thushara James
JUDGMENT
In terms of the provisions contained in the Goods and Services Tax Statutes brought into force with effect from 01.07.2017, the petitioners
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er which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1.
3. In the light of the submission made by the learned counsel for the GST Network, the writ petitions are disposed of directing the GST Network to make appropriate facilities/provisions to enable the petitioners to complete the filing of FORM GST TRAN-1 as directed in circular No.39/13/2018- GST dated 03.04.2018. The petitioners are free to contact the Nodal Officers appointed by the GST Network, the Central and State Governments in terms of the said circular, for follow-up action.
Case laws, Decisions, Judgements, Ord
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