M/s. Green Natural Extracts Pvt. Ltd. Versus The Assistant Commissioner, CGST And Central Excise And Others
GST
2018 (10) TMI 940 – KERLA HIGH COURT – 2019 (20) G. S. T. L. 338 (Ker.)
KERLA HIGH COURT – HC
Dated:- 25-9-2018
WP(C). No. 22615 of 2018
GST
MR. DAMA SESHADRI NAIDU J.
PETITIONERS: BY ADVS. SRI. E.P. GOVINDAN SMT. G. DEEPA SMT. JULIA PRIYA RESHMY SRI. K.A. HASSAN
RESPONDENTS: BY ADVS. SRI. THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR CGC SRI.P.R.SREEJITHSCGOODS AND SERVICES TAX NETWORK SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS
JUDGMENT
The petitioner is a company and registered dealer under the Goods and Se
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ner has filed this writ petition.
2. The Standing Counsel for the 3rd respondent has drawn my attention to the counter affidavit the respondents filed and submitted that Ext.P14 circular only facilitates belated uploading. He has also submitted that if the petitioner approaches the 5th respondent -GST Network, he will entertain the petitioner's applications and process them.
3. Heard the learned counsel for the petitioner, the learned Assistant Solicitor General, the learned Government Pleader as also the learned Standing Counsel.
4. 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
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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 verifying its electronic records and the applications received, identify the issue involved where a large section 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)
5. 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.
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