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
GST
2018 (10) TMI 1134 – KERALA HIGH COURT – 2019 (20) G. S. T. L. 706 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-8-2018
WP(C). No. 27584 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : Adv. Anil D.Nair
For The Respondents : Adv. Assistant Solicitor General (ASG)
JUDGEMENT
The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to
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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 could not be completed on the Common Portal.
5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply
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