2018 (8) TMI 1735 – KERALA HIGH COURT – 2018 (17) G. S. T. L. 369 (Ker.) – Unable to upload FORM GST TRAN-1 within the stipulated time – Held that:- The Government 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 – 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 – petition disposed off. – W. P.(C) No. 22615 of 2018 Dated:- 9-8-2018 – 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)
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he learned Assistant Solicitor General and Dr.Thushara James, the learned Government Pleader, as well as Sri P.R.Sreejith, the learned Standing Counsel, besides perusing the record. 3. The Government 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
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e 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 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 consi
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