FRIDGEHOUSE RETAIL PRIVATE LITED Versus GST COUNCIL, REPRESENTED BY ITS REVENUE SECERETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, NEW DELHI, COMMISSIONER OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI, COMMISSIONER OF STATE TAX TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM AND THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, KATRIKADAVU – 2018 (10) TMI 1135 – 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.
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e petitioner asserts that though it attempted to upload form within the time, it failed because of some system 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, the learned Government Pleader, as well as the learned Standing Counsel for respondents 1, 2 and 3, besides perusing the record. 3. The 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 gov
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plication 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) 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 Nodal Officer 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
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