Naga Distributors Versus Union of India
GST
2018 (7) TMI 1096 – KERLA HIGH COURT – 2018 (16) G. S. T. L. 15 (Ker.)
KERLA HIGH COURT – HC
Dated:- 28-6-2018
WP(C). No. 20978 of 2018
GST
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 NETWORK R BY GOVERNMENT PLEADER
Dama Seshadri Naidu, J.
JUDGMENT
The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time
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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 be completed on the Common Portal.
5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process of law
5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on r
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