M\/s. JKB MOTORS Versus UNION OF INDIA REPRESENTED BY THE FINANCE SECRETARY, NEW DELHI, THE COMMISSIONER GST AND CENTRAL EXCISE, COCHIN, NODAL OFFICER, COCHIN AND GOODS AND SERVICES TAX NETWORK, NEW DELHI
GST
2019 (2) TMI 1154 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-2-2019
WP (C). No. 3892 of 2019
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : ADVS. SRI.A.KUMAR JOB ABRAHAM SMTG.MINI(1748)SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR AND SRI.P.S.SREE PRASAD
\nFor The Respondent : ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH, SC, GOODS AND SERVICES TAX NETWORK SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
\nJUDGMENT
\nThe petitioner, a registered dealer und<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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 arlier occasions permitted the petitioners to apply to the Nodal Officer concerned to have the issue resolved. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. JKB MOTORS Versus UNION OF INDIA REPRESENTED BY THE FINANCE SECRETARY, NEW DELHI, THE COMMISSIONER GST AND CENTRAL EXCISE, COCHIN, NODAL OFFICER, COCHIN AND GOODS AND SERVICES TAX NETWORK, NEW DELHIGST2019 (2) TMI 1154 – KERALA HIGH COURT – TMIKERALA HIGH COURT – HCDated:- 15-2-2019WP (C). No. 3892 of 2019 GSTMR DAMA SESHADRI NAIDU, … Continue reading “M\/s. JKB MOTORS Versus UNION OF INDIA REPRESENTED BY THE FINANCE SECRETARY, NEW DELHI, THE COMMISSIONER GST AND CENTRAL EXCISE, COCHIN, NODAL OFFICER, COCHIN AND GOODS AND SERVICES TAX NETWORK, NEW DELHI”<\/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-16890","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16890","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=16890"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16890\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16890"}],"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 evidenc<\/p>\n
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\n5. So, here too, 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, faced with any practical difficulties, manually 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 avail<\/p>\n
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