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BIJU M., PROPRIETOR, PMR ENTERPRISES vs. UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT, NEW DELHI, GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, STATE TAX OFFICER, GOODS AND SERVICE, ALAPPUZHA AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, KOCHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
K.i.mayankutty Mather
T.k.sreekala
P.rahul
Res. Counsel
Sindhumol.t.p
P.r.sreejith
P. Vijayakumar

Petitioner / Applicant

BIJU M., PROPRIETOR, PMR ENTERPRISES
Respondent UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT, NEW DELHI, GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, STATE TAX OFFICER, GOODS AND SERVICE, ALAPPUZHA AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, KOCHI
Court Kerala High Court
State

Kerala

Date Feb 1, 2019
Order No.

WP(C). No. 1961 of 2019

Citation

2019(2) TAXREPLY 2374
Original Order
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ORDER

The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload form within the time, it 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. 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: 5. Nodal officers and identification of issues 5.1 GSTN, Central and State ....

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