SELFFRIDGES PRIVATE LIMITED Versus GST COUNCIL REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, NEW DELHI, COMMISSIONER, OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI, THE COMMISSIONER OF STATE TAX TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM AND THE DEPUTY COMMISSIONER CENTRAL EXCISE, KATRIKADAVU – 2018 (10) TMI 1134 – KERALA HIGH COURT – TMI – Failure to upload FORM GST TRAN-1 within the stipulated time – system error – transitional credit – migration to GST Regime – Held that:- 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 – the petitioner may apply to the Nodal Officer. The
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stem error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record. 3. There is a circular issued by the Government of India 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
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on 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) 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 petitioners to apply to the additional sixth respondent for the issue resolution. 5. So, in this case also, 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
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