Technical glitch relief: taxpayers may seek redress for portal failures via service tickets and nodal officer applications. Taxpayers unable to complete mandatory electronic transactions due to technical glitches on the MAHAGST portal may seek redress by creating a service ticket and submitting a prescribed application to the designated nodal officer (Annexure A). Each grievance must be filed separately, identify the affected module (Annexure B), and include contemporaneous evidence of bona fide attempts to comply (service ticket, screenshots, correspondence). The nodal officer verifies and forwards recommendations to the authority for IT redressal, and dissatisfied taxpayers may escalate to divisional supervisory authorities. Non-technical causes and legal/procedural issues are excluded.