LEO LOGISTICS Versus UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE, NEW DELHI, GST COUNCIL, REPRESENTED BY ITS CHAIRPERSON DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICE TAX NETWORK, NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND THE ASSISTANT COMMISSIONER/NODAL OFFICER, THRISSUR
GST
2019 (1) TMI 1153 – KERALA HIGH COURT – 2019 (22) G. S. T. L. 185 (Ker.)
KERALA HIGH COURT – HC
Dated:- 16-1-2019
WP(C). No. 54 of 2019
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. S. ANIL KUMAR (TRIVANDRUM)
For The Respondents : ADV. SRI. P. R. SREEJITH, SC, GOODS AND SERVICES T
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ircular 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 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 envi
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ced 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 apply to 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. I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it 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
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