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 – 2019 (1) TMI 808 – KERALA HIGH COURT – TMI – Failure 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
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vices 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.P14 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 Offi
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4 These 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 sixth respondent for the issue resolution. 5. So, in this case also, the petitioner may appl
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