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EDAYAR METALS vs. UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) , FINANCE (REV. 1) DEPARTMENT, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT., THIRUVANANTHAPURAM, THE NODEL OFFICER FOR STATE GST, KERALA, THE NODEL OFFICER, CENTRAL GST, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM., THE STATE TAX OFFICER, PARAVUR AND THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
K.s.hariharan Nair
Res. Counsel
Haridas P.nair
P.r.sreejith

Petitioner / Applicant

EDAYAR METALS

Respondent UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , NEW DELHI, THE PRINCIPAL SECRETARY, FINANCE (GST WING) , FINANCE (REV. 1) DEPARTMENT, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT., THIRUVANANTHAPURAM, THE NODEL OFFICER FOR STATE GST, KERALA, THE NODEL OFFICER, CENTRAL GST, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM., THE STATE TAX OFFICER, PARAVUR AND THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM
Court Kerala High Court
State

Kerala

Date Jan 17, 2019
Order No.

WP (C). No. 41783 of 2018

Citation

2019(1) TAXREPLY 2445
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 the 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 St....

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