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SELFSHINE POLYMERS INDIA PRIVATE LIMITED vs. STATE OF KERLA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM, THE STATE TAX OFFICER, THRISSUR, GST CELL AND FACILITATION CENTER, GST COUNCIL REPRESENTED BY ITS CHAIRPERSON, NEW DELHI, THE NODAL OFFICER FOR STATE GST, THIRUVANANTHAPURAM, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU

Pet. Counsel

M.gopikrishnan Nambiar

P.gopinath

K.john Mathai

Res. Counsel

V.k.shamsudheen

Petitioner / Applicant	SELFSHINE POLYMERS INDIA PRIVATE LIMITED
Respondent	STATE OF KERLA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM, THE STATE TAX OFFICER, THRISSUR, GST CELL AND FACILITATION CENTER, GST COUNCIL REPRESENTED BY ITS CHAIRPERSON, NEW DELHI, THE NODAL OFFICER FOR STATE GST, THIRUVANANTHAPURAM, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM
Court	Kerala High Court
State	Kerala
Date	Jul 10, 2018
Order No.	W.P.(C). No. 21287 of 2018
Citation	2018(7) TAXREPLY 2936
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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 Ext.P14 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 State gov....