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 – 2019 (1) TMI 1153 – KERALA HIGH COURT – TMI – Unable to upload FORM GST TRAN-1 – input tax credit – KVAT Act – CST Act – Held that:- 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 to technical glitches on GST Portal.” –
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n, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload 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 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
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N 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 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 wi
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