FRIDGEHOUSE RETAIL PRIVATE LITED Versus GST COUNCIL, REPRESENTED BY ITS REVENUE SECERETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, NEW DELHI, COMMISSIONER OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI, COMMISSIONER OF STATE TAX TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM AND THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, KATRIKADAVU
GST
2018 (10) TMI 1135 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-8-2018
WP (C). No. 27594 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : ANIL D. NAIR, SRI. ACHYUT K PADMARAJ AND SRI. SREEJITH R.NAIR
\nFor The Respondent : ASSISTANT SOLICITOR GENERAL (ASG) AND CENTRAL GOVT.COUNSEL,OTHERTHAN CASES OF INCOME TAX AND RLY.
\nJUDGMENT
\nThe petitioner<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l 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: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bmit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" FRIDGEHOUSE RETAIL PRIVATE LITED Versus GST COUNCIL, REPRESENTED BY ITS REVENUE SECERETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, NEW DELHI, COMMISSIONER OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI, COMMISSIONER OF STATE TAX TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM AND THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, KATRIKADAVUGST2018 (10) TMI 1135 – KERALA HIGH COURT – … Continue reading “FRIDGEHOUSE RETAIL PRIVATE LITED Versus GST COUNCIL, REPRESENTED BY ITS REVENUE SECERETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, NEW DELHI, COMMISSIONER OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI, COMMISSIONER OF STATE”<\/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-14563","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14563","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=14563"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14563\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14563"}],"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 applicat<\/p>\n
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\n5. 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.
\n6. 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 for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its mig<\/p>\n
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