GST portal grievance mechanism: nodal officer appointed to accept evidence-based applications and escalate technical glitches for resolution. A designated Nodal Officer is appointed to receive applications when a demonstrable GST portal glitch prevents completion of a legal process; applicants must supply evidence of a bona fide attempt to comply. The nodal officer will collate and forward such applications to GSTN, which will verify electronic records, identify issues affecting multiple taxpayers, and refer systemic problems with suggested solutions to the IT Grievance Redressal Committee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST portal grievance mechanism: nodal officer appointed to accept evidence-based applications and escalate technical glitches for resolution.
A designated Nodal Officer is appointed to receive applications when a demonstrable GST portal glitch prevents completion of a legal process; applicants must supply evidence of a bona fide attempt to comply. The nodal officer will collate and forward such applications to GSTN, which will verify electronic records, identify issues affecting multiple taxpayers, and refer systemic problems with suggested solutions to the IT Grievance Redressal Committee.
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