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P. SANKARA NARAYANAN, PROPRIETOR, C.B. FURNITURE AND INTERIOUS vs. GST COUNCIL, REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, COMMISSIONER, OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU

Pet. Counsel

Anil D. Nair

R.sreejith

P.jinish Paul

Res. Counsel

N.nagaresh

V.k.shamsudheen

Petitioner / Applicant	P. SANKARA NARAYANAN, PROPRIETOR, C.B. FURNITURE AND INTERIOUS
Respondent	GST COUNCIL, REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, COMMISSIONER, OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM
Court	Kerala High Court
State	Kerala
Date	Jul 11, 2018
Order No.	WP (C). No. 9100 of 2018
Citation	2018(7) TAXREPLY 2942
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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 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 identification of issues 5.1 GSTN, C....