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SHAJAN ABRAHAM vs. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , NEW DELHI, THE PRINCIPAL SECRETARY FINANCE (GST WING) FINANCE (REV-1) , NEW DELHI, GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, NEW DELHI, THE COMMISSIONER GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM, ASSISTANT COMMISSIONER, VELI RANGE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOCHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
R.jaikrishna
P.rahul
Res. Counsel
Thushara James

Petitioner / Applicant

SHAJAN ABRAHAM

Respondent UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , NEW DELHI, THE PRINCIPAL SECRETARY FINANCE (GST WING) FINANCE (REV-1) , NEW DELHI, GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, NEW DELHI, THE COMMISSIONER GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM, ASSISTANT COMMISSIONER, VELI RANGE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOCHI
Court Kerala High Court
State

Kerala

Date Dec 6, 2018
Order No.

WP(C). No. 36812 of 2018

Citation

2018(12) TAXREPLY 2746

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 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.P2 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....

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