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A.F. BABU, PROPRIETOR, BRIGHT AUTO AGENCIES vs. GOODS AND SERVICE TAX COUNCIL, THE STATE GST OFFICER, PATTAMBI, THE GOODS AND SERVICES TAX NETWORK PVT. LTD. AND UNION OF INDIA, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU

Pet. Counsel

Mahesh V.menon

Res. Counsel

P.r.sreejith

N.nagaresh

P.r.sreejith

Petitioner / Applicant	A.F. BABU, PROPRIETOR, BRIGHT AUTO AGENCIES
Respondent	GOODS AND SERVICE TAX COUNCIL, THE STATE GST OFFICER, PATTAMBI, THE GOODS AND SERVICES TAX NETWORK PVT. LTD. AND UNION OF INDIA, NEW DELHI
Court	Kerala High Court
State	Kerala
Date	Jul 11, 2018
Order No.	W.P.(C). No. 5032 of 2018
Citation	2018(7) TAXREPLY 2958
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ORDER
The 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 at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 2. Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel, besides perusing the record. 3. The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, 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: 5. Nodal officers and identifica....