2018 (8) TMI 1735

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>GST<br>MR. DAMA SESHADRI NAIDU, J. For The Petitioner(S) : SRI.E.P.GOVINDAN SRI.K.A.HASSAN SMT.JULIA PRIYA RESHMY SMT.G.DEEPA For The Respondent(S) : ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL AND ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK JUDGMENT The petitioner, a company, registered under the Keral....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ievances of taxpayers due to technical glitches on GST Portal." Paragraph 5 of the circular outlines the procedure the Nodal Officers 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 p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd the same to the IT Grievance Redressal Committee with suggested solutions for resolution 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 petitioner to apply to the Nodal Officer concerned to have the issue resolved....