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RATHEESH PROPRIETOR,KBM AGENCIES vs. SECRETARY TAXES, GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY THE UNION SECRETARY, NEW DELHI, THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER CIVIL STATION, ALAPPUZHA, THEMATIC NODAL OFFICER, THE DEPUTY COMMISSIONER, VAZHUCHERRY, THEMATIC NODAL OFFICER AND THE ASSISTANT COMMISSIONER (APPEALS) , VAZHUCHERRY
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
A.krishnan
Res. Counsel
N.nagaresh
Thushara James

Petitioner / Applicant

RATHEESH PROPRIETOR,KBM AGENCIES

Respondent SECRETARY TAXES, GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY THE UNION SECRETARY, NEW DELHI, THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER CIVIL STATION, ALAPPUZHA, THEMATIC NODAL OFFICER, THE DEPUTY COMMISSIONER, VAZHUCHERRY, THEMATIC NODAL OFFICER AND THE ASSISTANT COMMISSIONER (APPEALS) , VAZHUCHERRY
Court Kerala High Court
State

Kerala

Date Jul 17, 2018
Order No.

W.P.(C) No. 21833 of 2018 (D)

Citation

2018(7) TAXREPLY 2960
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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. The petitioner failed to upload the returns. 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 upload the returns. 2. Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel, 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, Central and State government would appoint nodal officers in requisite number to address t....

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