EDAYAR METALS Versus UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) , FINANCE (REV. 1) DEPARTMENT, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT., THIRUVANANTHAPURAM, THE NODEL OFFICER FOR STATE GST, KERALA, THE NODEL OFFICER, CENTRAL GST, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM., THE STATE TAX OFFICER, PARAVUR AND THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, – 2019 (1) TMI 1080 – KERALA HIGH COURT – TMI – Unable to upload FORM GST TRAN-1 within the stipulated time – Input tax credit – migration to GST regime – Held that:- There is a circular issued by th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gistered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the Form within the time, it 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. 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to establish bona fide attempt on the part of the taxpayer to comply with the due process of law. 5.4 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 appl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =