2018 (7) TMI 1096 – KERLA HIGH COURT – 2018 (16) G. S. T. L. 15 (Ker.) – Input tax Credit – transition to GST – case of petitioner is that though he attempted to upload it within the time, he failed because of some system error – Held that:- The petitioner may apply to the sixth respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame – petition disposed off. – WP(C).No. 20978 of 2018 Dated:- 28-6-2018 – MR. DAMA SESHADRI NAIDU J. PETITIONER: BY ADV. SRI. K.S. HARIHARAN NAIR RESPONDENTS: BY ADV. SRI. N. NAGARESH, ASSISTANT SOLICITOR GENERAL R4 BY ADV. SRI. P.R. SREEJITH, SC, GOODS AND SERVICES TAX NETWOR
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d by the Government of India for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads: 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not
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proached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the sixth respondent for the issue resolution. 5. So, in this case also, the petitioner may apply to the sixth respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner s uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so. 6. To set a time frame, I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the autho
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