RATHEESH PROPRIETOR, M\/s. KBM AGENCIES Versus SECRETARY TAXES, GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY THE UNION SECRETARY, NEW DELHI, THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER CIVIL STATION, ALAPPUZHA, THEMATIC NODAL OFFICER, THE DEPUTY COMMISSIONER, VAZHUCHERRY, THEMATIC NODAL OFFICER AND THE ASSISTANT COMMISSIONER (APPEALS), VAZHUCHERRY
GST
2018 (7) TMI 1489 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 17-7-2018
W. P. (C) No. 21833 of 2018 (D)
GST
MR. DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : Adv. Sri. A. Krishnan
\nFor The Respondents : Sri. N. Nagaresh, Assistant Solicitor General And Smt Thushara James
\nJUDGMENT
\nThe petitioner was a registered deale<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dal Officers is to follow. It reads: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" RATHEESH PROPRIETOR, M\/s. KBM AGENCIES Versus SECRETARY TAXES, GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY THE UNION SECRETARY, NEW DELHI, THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER CIVIL STATION, ALAPPUZHA, THEMATIC NODAL OFFICER, THE DEPUTY COMMISSIONER, VAZHUCHERRY, THEMATIC NODAL OFFICER AND THE ASSISTANT COMMISSIONER (APPEALS), VAZHUCHERRYGST2018 (7) TMI 1489 – … Continue reading “RATHEESH PROPRIETOR, M\/s. KBM AGENCIES Versus SECRETARY TAXES, GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY THE UNION SECRETARY, NEW DELHI, THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER CIVIL STATION, ALAPP”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12762","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12762"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12762\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n 5. Nodal officers and identification of issues
\n 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.
\n 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 envisaged in law could not be completed on the Common Portal.
\n 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due p<\/p>\n
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