2018 (7) TMI 1418

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....or The Petitioner : Sri. Mahesh V. Menon For The Respondent : Sri.P.R.Sreejith, SC, Central Board of Excise And Customs, Sri.N.Nagaresh, Assistant Solicitor General, Sri. P. R. Sreejith, SC, Goods And Services Tax Network and Sri.Shamsudheen V.K, Government Pleader JUDGMENT The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services ....

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....ficers is to follow. It reads: 5. Nodal officers and identification of 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....

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....of the problem. (italics supplied) 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 petitioners to apply to the Nodal Officer for the issue resolution. 5. So, in this case also, the petitioner may apply to the Nodal Officer. The petitioner ap....