M\/s. M.G. Shahani & Company (Bombay) Pvt. Ltd. Versus The Commissioner Of State GST Tax
GST
2018 (7) TMI 1743 – KERLA HIGH COURT – TMI
KERLA HIGH COURT – HC
Dated:- 11-7-2018
W. P. (C) No. 22055 of 2018
GST
MR. DAMA SESHADRI NAIDU J.
\nPetitioner: by Advs. Sri. Harisankar V. Menon Smt. Meera V. Menon Smt. K. Krishna
\nRespondent: R3 BY ADV. Sri. N. Nagaresh, Assistant Solicitor General R2 by Adv. Sri. P.R. Sreejith, SC, Goods and Services Tax Network R by Adv. Sri. Shamsudheen, Government Pleader
\nJUDGMENT
\nDAMA SESHADRI NAIDU, J.
\nThe petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t reads: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. M.G. Shahani & Company (Bombay) Pvt. Ltd. Versus The Commissioner Of State GST TaxGST2018 (7) TMI 1743 – KERLA HIGH COURT – TMIKERLA HIGH COURT – HCDated:- 11-7-2018W. P. (C) No. 22055 of 2018 GSTMR. DAMA SESHADRI NAIDU J. Petitioner: by Advs. Sri. Harisankar V. Menon Smt. Meera V. Menon Smt. K. Krishna Respondent: … Continue reading “M\/s. M.G. Shahani & Company (Bombay) Pvt. Ltd. Versus The Commissioner Of State GST Tax”<\/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-12872","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12872","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=12872"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12872\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5. Nodal officers and identification of issues
\n5.1 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.
\n5.2 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.
\n5.3 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 process of law
\n5.4 These applicat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n