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B.M. REEJA, M/S. SAMRUDHI SANITARY WARES, NEYYATTINKARA vs. THE STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU

Pet. Counsel

U.balagangadharan

V.jayanandakumar

Res. Counsel

P.r.sreejith

Shamsudheen V K

Sreelal N. Warrier

Petitioner / Applicant	B.M. REEJA, M/S. SAMRUDHI SANITARY WARES, NEYYATTINKARA
Respondent	THE STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Jul 16, 2018
Order No.	W.P.(C). No. 23117 of 2018 (L)
Citation	2018(7) TAXREPLY 2944
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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 as well as the learned Government Pleader, besides perusing the record. 3. The Ext.P2 is the 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: 5. Nodal officers and identification of issues. 5.1 GSTN, Central and....