DINDA ANTES Versus THE COMMISSIONER OF COMMERCIAL TAXES KERALA STATE GST DEPARTMENT, THIRUVANANTHAPURAM, THE DEPUTY COMMISSIONERKERALA STATE GST DEPARTMENT, TRICHUR, THE STATE TAX OFFICER, TRICHUR, THE GOODS AND SERVICES TAX NETWORK PVT. LTD AND GOODS AND SERVICE TAX COUNCIL, NEW DELHI
GST
2018 (12) TMI 137 – KERALA HIGH COURT – [2019] 61 G S.T.R. 398 (Ker)
KERALA HIGH COURT – HC
Dated:- 21-11-2018
WP(C). No. 36026 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI. SOJAN JAMES AND SHRI. SIVANKUTTY S.
For The Respondents : ADV. SRI. P. R. SREEJITH, SC, GOODS AND SERVICES TAX NETWORK AND THUSHARA JAMES, GP
JUDGMENT
The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now
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ar 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 identified issue to establish bona fide attempt on the part of the
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Officer for the issue resolution.
5. So, in this case also, the petitioner may apply to the additional sixth respondent 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 Petitio
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