EDAYAR METALS Versus UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING), FINANCE (REV. 1) DEPARTMENT, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT., THIRUVANANTHAPURAM, THE NODEL OFFICER FOR STATE GST, KERALA, THE NODEL OFFICER, CENTRAL GST, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM., THE STATE TAX OFFICER, PARAVUR AND THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM,
GST
2019 (1) TMI 1080 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 17-1-2019
WP (C). No. 41783 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner(s) : ADV. SRI<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lutions for resolution of the problem. ” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" EDAYAR METALS Versus UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING), FINANCE (REV. 1) DEPARTMENT, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT., THIRUVANANTHAPURAM, THE NODEL OFFICER FOR STATE GST, KERALA, THE NODEL OFFICER, CENTRAL … Continue reading “EDAYAR METALS Versus UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING), FINANCE (REV. 1) DEPARTMENT, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, THE COMMISSI”<\/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-16268","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16268","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=16268"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16268\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. 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:
\n 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.
\n 5.2 Taxpayers shall make an application to the field officers or the nodal officers where there wa<\/p>\n
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\n (italics supplied)
\n4. 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.
\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 <\/p>\n
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