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KERALA AGENCIES vs. THE STATE TAX OFFICER, SGST DEPARTMENT, KOTTARAKARA, THE NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICE TAXES, THE NODAL OFFICER/DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, KOCHI, THE COMMISISONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM, UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , NEW DELHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Aji V.dev
O.a.nuriya
Alan Priyadarshi Dev
Res. Counsel
Sreelal N. Warrier

Petitioner / Applicant

KERALA AGENCIES

Respondent THE STATE TAX OFFICER, SGST DEPARTMENT, KOTTARAKARA, THE NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICE TAXES, THE NODAL OFFICER/DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, KOCHI, THE COMMISISONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM, UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , NEW DELHI
Court Kerala High Court
State

Kerala

Date Feb 1, 2019
Order No.

WP(C). No. 41377 of 2018

Citation

2019(2) TAXREPLY 2403
Original Order
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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 its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. It asserts that though the petitioner attempted to upload it 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. The Ext.P3 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 St....

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