SHAJAN ABRAHAM Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , NEW DELHI, THE PRINCIPAL SECRETARY FINANCE (GST WING) FINANCE (REV-1) , NEW DELHI, GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, NEW DELHI, THE COMMISSIONER GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM, ASSISTANT COMMISSIONER, VELI RANGE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, OFFICE OF THE COM
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he 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 as well as the learned Government Pleader, besides perusing the record. 3. The Ext.P2 is 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 i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application 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 additional sixth respondent for the issue resolution. 5. So, in this case also, the petitioner may
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =