M/s. GREEN NATURAL EXTRACTS PVT. LTD. Versus THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, ERNAKULAM, THE CHIEF COMMISSIONER, ERNAKULAM AND THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, THE UNION OF INDIA, NEW DELHI
GST
2018 (8) TMI 1735 – KERALA HIGH COURT – 2018 (17) G. S. T. L. 369 (Ker.)
KERALA HIGH COURT – HC
Dated:- 9-8-2018
W. P. (C) No. 22615 of 2018
GST
MR. DAMA SESHADRI NAIDU, J.
For The Petitioner(S) : SRI.E.P.GOVINDAN SRI.K.A.HASSAN SMT.JULIA PRIYA RESHMY SMT.G.DEEPA
For The Respondent(S) : ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL AND ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK
JUDGMENT
The p
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t of India 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 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
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cal 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 concerned to have the issue resolved.
5. So, here too, 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.
6. I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it 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
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