2018 (7) TMI 1743

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....tant Solicitor General R2 by Adv. Sri. P.R. Sreejith, SC, Goods and Services Tax Network R by Adv. Sri. Shamsudheen, Government Pleader   JUDGMENT DAMA SESHADRI NAIDU, J. The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to ....

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....ould 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 due process as envisaged in law....

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....d 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 the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner's uploading FORM GST TRAN-1, without reference to the timeframe. Ordered so. 6.....