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 – 2018 (12) TMI 137 – KERALA HIGH COURT – TMI – Failure to upload FORM GST TRAN-1 within the stipulated time – input tax credit – Held that:- 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 – Petition disposed off. – WP(C). No. 36026 of 2018 Dated:- 21-11-2018 – MR DAMA S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 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 i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lied) 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 petitioner to apply to the additional sixth respondent Nodal 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =