M/s. COASTAL FREEZ TECH AND SANITARIES Versus GOODS SERVICE TAX COUNCIL O/O THE GST COUNCIL SECRETARIAT, NEW DELHI, THE PRINCIPAL CHIEF COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL REVENUE, ERNAKULAM, THE PRINCIPAL CHIEF COMMISSIONER, ERNAKULAM, THE COMMISSIONER STATE GOODS AND SERVICE TAX, TAX, THIRUVANANTHAPURAM, THE GOODS AND SERVICE TAX NET WORK PVT. LTD., THE ASST. COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX (KERALA), THRISSUR AND THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX (KERALA), KOCHI
GST
2019 (1) TMI 808 – KERALA HIGH COURT – [2019] 63 G S.T.R. 308 (Ker)
KERALA HIGH COURT – HC
Dated:- 11-1-2019
WP(C). No. 42348 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SMT. S.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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 in relation to an identified issue, due to which the due process as envisaged in law could not be complete
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
roached 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 facilitate the petitioner's uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so.
6. To set a time frame, I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider 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 auth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =