CEE PEE Marble & Granite Versus GST Council
GST
2018 (7) TMI 1746 – KERLA HIGH COURT – 2018 (15) G. S. T. L. 648 (Ker.)
KERLA HIGH COURT – HC
Dated:- 23-7-2018
W. P. (C). No. 24610 of 2018
GST
MR. DAMA SESHADRI NAIDU J.
Petitioner: by Advs. Sri. Anil D. Nair Sri. R. Sreejith Kum. Mekhala M. Benny Sri. Achyut K Padmaraj
Respondent: R1 & R2 By Adv. Sri. N. Nagaresh, Assistant Solicitor General Of India
R3 & R4 BY government Pleader Dr. Thushara James
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 stipul
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er 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 receipt of application examine the same. GSTN shall after verif
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