2018 (7) TMI 1746 – KERLA HIGH COURT – 2018 (15) G. S. T. L. 648 (Ker.) – 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.
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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, wit
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ome system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 4. Heard the learned counsel for the petitioner and the learned Government Pleader, besides perusing the record. 5. There is a circular issued 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
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n 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) 6. 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 petitioner to apply to the Nodal Officer for the issue resolution. 7. So, in this case also, the petitioner may apply to 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. 8. I may also observe that if the petitioner applies within two
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