2018 (7) TMI 1489

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....018 (7) TMI 1489 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 17-7-2018<br>W. P. (C) No. 21833 of 2018 (D) - -<br>GST<br>MR. DAMA SESHADRI NAIDU, J. For The Petitioner : Adv. Sri. A. Krishnan For The Respondents : Sri. N. Nagaresh, Assistant Solicitor General And Smt Thushara James JUDGMENT The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migr....

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.... 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, due to which the....

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....proached 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 applying, the Nodal Officer will look into the issue and facilitate the petitioner's uploading returns, without reference to the time-frame....