2018 (10) TMI 940 – KERLA HIGH COURT – 2019 (20) G. S. T. L. 338 (Ker.) – Refund of Tax paid – IGST – deemed export – application cannot be uploaded electronically – Held that:- The procedure mandates that the demand for refund should be through an application uploaded electronically. The petitioner could not follow that procedure because of the unavailability of the online facility.
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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” – 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 or any other applicable Form, without reference to the time-frame.
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Petition disposed off. – WP(C).No. 22615 of 2018 Dated:- 25-9-2018 – MR. DAMA SESHADRI NAIDU J. PETITIONERS: BY ADVS. SRI. E.P. GOVINDAN SMT. G. DEEPA SMT. JULIA PRIYA
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ner submitted the applications physically. As those applications have not been processed in terms of Ext.P14 circular, the petitioner 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 outlines the procedure the Nodal Officers is to follow. It reads: 5. Nodal officers and identification of issues 5.1 GSTN, Ce
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nce 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. 6. 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 or any other applicable Form, without reference to the time-frame. Ordered so. 7. The petitioner to claim its refund based on the applications its already physically filed. For that purpose the Exhibits P15, P16 and P17 rejection orders shall stand quashed. With these observation, I dispose of the Writ Petition. The respondents may complete the entire exercise in three months. – Case laws – Decisions – Judgements – Orders – Tax Manage
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