2018 (10) TMI 940

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.... RESPONDENTS: BY ADVS. SRI. THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR CGC SRI.P.R.SREEJITHSCGOODS AND SERVICES TAX NETWORK SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS JUDGMENT The petitioner is a company and registered dealer under the Goods and Service Tax Act. It ventilates its grievance that ....

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....ention to the counter affidavit the respondents filed and submitted that Ext.P14 circular only facilitates belated uploading. He has also submitted that if the petitioner approaches the 5th respondent -GST Network, he will entertain the petitioner's applications and process them. 3. Heard the learned counsel for the petitioner, the learned Assistant Solicitor General, the learned Government P....

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.... in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process of law 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after veri....