2018 (10) TMI 1135

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.... TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 14-8-2018<br>WP (C). No. 27594 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ANIL D. NAIR, SRI. ACHYUT K PADMARAJ AND SRI. SREEJITH R.NAIR For The Respondent : ASSISTANT SOLICITOR GENERAL (ASG) AND CENTRAL GOVT.COUNSEL,OTHERTHAN CASES OF INCOME TAX AND RLY. JUDGMENT The petitioner, a regi....

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.... 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 publicized ad....

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....all forward 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 petitioners to apply to the Nodal Officer for the issue reso....