BIJU M., PROPRIETOR, PMR ENTERPRISES Versus UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT, NEW DELHI, GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, STATE TAX OFFICER, GOODS AND SERVICE, ALAPPUZHA AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, KOCHI
GST
2019 (2) TMI 299 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 1-2-2019
WP(C). No. 1961 of 2019
GST
MR DAMA SESHADRI NAIDU,
For The Petitioner : ADVS. SRI. K. I. MAYANKUTTY MATHER SMT. T. K. SREEKALA SRI. P. RAHUL AND SRI. R. JAIKRISHNA
For The Respondent : ADVS. SMT. SINDHUMO
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ader, 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 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 ident
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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 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
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