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THE NODAL OFFICER FOR STATE ST GOODS AND SERVICES TAX DEPARTMENT, THE COMMISSIONER, DEPARTMENT OF KERALA, STATE GOODS AND SERVICE TAX, THIRUVANANTHAPURAM AND THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, COMMERCIAL TAXES OFFICE, ERNAKULAM vs. A.M. DISTRIBUTOR, UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI, GOODS AND SERVICE TAX NETWORK (GSTIN) , NEW DELHI, GOODS AND SERVICE TAX COUNCIL, NEW
(Kerala High Court)

Hon'ble Judges:

A.MUHAMED MUSTAQUE
Pet. Counsel
Government Pleader
Res. Counsel
C.k.govindan

Petitioner / Applicant

THE NODAL OFFICER FOR STATE ST GOODS AND SERVICES TAX DEPARTMENT, THE COMMISSIONER, DEPARTMENT OF KERALA, STATE GOODS AND SERVICE TAX, THIRUVANANTHAPURAM AND THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, COMMERCIAL TAXES OFFICE, ERNAKULAM

Respondent A.M. DISTRIBUTOR, UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI, GOODS AND SERVICE TAX NETWORK (GSTIN) , NEW DELHI, GOODS AND SERVICE TAX COUNCIL, NEW
Court Kerala High Court
State

Kerala

Date Oct 29, 2019
Order No.

RP. No. 1002 OF 2019 IN WP(C). 3815/2019

Citation

2019(10) TAXREPLY 1803
Original Order
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ORDER

ORDER This review petition is filed by the State. The matter is relating to delay in uploading GST TRAN-I and certain form GST TRAN-II. The petitioners attributed to technical glitch. In fact, similar issue was considered by this Court in WP(C) No.41337/2018 and ordered as follows:- “4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to apply to the Nodal Officer concerned to have the issue resolved. 5. So, here too, the petitioner may apply to the Nodal Officer, the second respondent. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner's uploading Form GST TRAN-1, without reference to the time-frame. Ordered so. 6. I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and take steps w....

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