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
GST
2019 (2) TMI 1152 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 1-2-2019
WP(C). No. 41377 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : ADVS. SRI. AJI V. DEV SMT. O. A. NURIYA SRI. ALAN PRIYADARSHI DEV AND SRI. H. ABDUL LATHIEF
\nFor The Respondent : GP SMT. M. M. JASMINE
\nJUDGMENT
\nThe petitioner was a registered dealer under the K<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 2nd respondent for the issue resolution. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 DELHIGST2019 (2) TMI 1152 … Continue reading “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 ST”<\/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-16888","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16888","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=16888"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16888\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 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<\/p>\n
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\n5. 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 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 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 them to take credit of the input tax available at the time of migration.
\nWith these directions, I dispose of the Writ Petition. <\/p>\n
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