2018 (10) TMI 940

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....IA PRIYA RESHMY SRI. K.A. HASSAN 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 ....

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.... for the 3rd respondent has drawn my attention 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 S....

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....d issue, due to which the due process as envisaged 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 ....