2018 (7) TMI 1743 – KERLA HIGH COURT – TMI – Input tax credit – failure to upload FORM GST TRAN-1 within the stipulated time – case of petitioner is that though he attempted to upload it within the time, he failed because of some system error – Held that:- Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution.
–
In this case also, the petitioner may apply to the 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-fr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ailed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 2. Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel for respondents 2 and 3, besides perusing the record. 3. The Government of India has issued a circular 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 taxp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. (italics supplied) 4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution. 5. So, in this case also, the petitioner may apply to the 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 timeframe. Ordere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =