2018 (3) TMI 1691

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..... or is not traceable, the appropriate remedy would be to approach the Revisional Jurisdictional Tax Officer to set up a new authorized signatory in the GST portal - From the said communication, it appears that the jurisdictional tax officer, who in the present case is said to be the Superintendent of Taxes is the appropriate authority to set up a new authorized signatory. List this matter again .....

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..... te Gaurav Khetawat died on 21.08.2017. Upon his death, the petitioner firm made endeavour to file a return through the signature of another Director of the company, but it is stated that the online portal for the purpose of GST is not receiving such application forms. It is stated that whenever attempts are made to submit the online form through another signatory, the portal repeatedly kept asking .....

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..... t the jurisdictional tax officer, who in the present case is said to be the Superintendent of Taxes is the appropriate authority to set up a new authorized signatory. As representations had been submitted to the said authority, but no further action had been taken, Mr. D. Saikia, learned Senior Additional Advocate General prays that the matter be again listed on 06.04.2018 in order to obtain th .....

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