P.M. ABDUL HAJEE, PROPRIETOR, COASTAL HARDWARES AND SANITARIES (NOW COASTAL ENTERPRISES) Versus GOODS SERVICE TAX COUNCIL, NEW DELHI, THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, ERNAKULAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX, TAX TOWER, THIRUVANANTHAPURAM, THE GOODS AND SERVICE TAX NET WORK PVT. LTD., THE ASST. COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX, THRISSUR AND THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX (KERALA) , KOCHI – 2019 (1) TMI 417 – KERALA HIGH COURT – TMI – Unable to upload FORM GST TRAN-1 within the stipulated time – input tax credit – Held that:- Not only the petitioner but also many other people faced this technical glitch and approached this Court – the petitioner may a
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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, the learned Government Pleader as well as the learned Standing Counsel for the fourth respondent, besides perusing the record. 3. The Ext.P4 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 is to follow. It reads: 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would a
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ine 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 sixth respondent for the issue resolution. 5. So, in this case also, the petitioner may apply to the sixth respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and faci
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