P. SANKARA NARAYANAN, PROPRIETOR, C.B. FURNITURE AND INTERIOUS Versus GST COUNCIL, REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, COMMISSIONER, OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM
GST
2018 (8) TMI 1414 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 11-7-2018
WP (C). No. 9100 of 2018
GST
MR. DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS.SRI.ANIL D. NAIR, SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN, SRI.G.KRISHNAKUMAR (MALLYA) AND SRI.ACHYUT K PADMARAJ
For The Respondents : SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
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o 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 be completed on the Common Portal.
5.3 Such an application shall enclos
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s Court on earlier occasions permitted the petitioners to apply to the additional 4th respondent for the issue resolution.
5. So, in this case also, the petitioner may apply to the additional 4th 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. 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 authority will also enable him to take credit of the input tax avai
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