M/s. KERALA AGENCIES Versus THE STATE TAX OFFICER, SGST DEPARTMENT, KOTTARAKARA, THE NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICE TAXES, THE NODAL OFFICER/DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, KOCHI, THE COMMISISONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM, UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , NEW DELHI – 2019 (2) TMI 1152 – KERALA HIGH COURT – TMI – Unable to upload FORM GST TRAN-1 – input tax credit – migration to GST Regime – Held that:- The Ext.P3 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 – the petitioner may apply to the 2nd respondent, the
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er attempted to upload it 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. The Ext.P3 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 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
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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 petitioner to apply to the 2nd respondent for the issue resolution. 5. So, in this case also, the petitioner may apply to the 2nd respondent, 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
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