2018 (10) TMI 1134

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..... 9 (20) G. S. T. L. 706 (Ker.)
KERALA HIGH COURT - HC
Dated:- 14-8-2018
WP(C). No. 27584 of 2018 - -
GST
MR DAMA SESHADRI NAIDU, J. For The Petitioner : Adv. Anil D.Nair For The Respondents : Adv. Assistant Solicitor General (ASG) JUDGEMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the .....

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..... issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, .....

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..... glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the additional sixth respondent for the issue resolution. 5. So, in this case also, the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner's uploading FORM GST TRAN-1, .....

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