METRENDS SHOES AND BAGS LLP Versus THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, KERALA, UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE) MINISTRY OF FINANCE, NEW DELHI, THE COMMISSIOENR OF STATE TAXES TAX TOWEER, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM, THE NODAL OFFICER FOR STATE GST,
GST
2018 (11) TMI 333 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-9-2018
WP (C). No. 24741 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI.R.MURALIDHARAN (AROOR) And SRI.R.RAMAKRISHNAN POTTY
For The Respondent : DR THUSHARA JAMES GP
JUDGMENT
The petitioner, a registered dealer under the Kerala Value Added Tax Ac
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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 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 ident
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tioners to apply to the Nodal Officer concerned to have the issue resolved.
5. 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, without reference to the time-frame. Ordered so.
6. I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration.
With these directions, I dispose of the Writ Pet
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