2018 (11) TMI 333

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.... 333 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 14-9-2018<br>WP (C). No. 24741 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : SRI.R.MURALIDHARAN (AROOR) And SRI.R.RAMAKRISHNAN POTTY For The Respondent : DR THUSHARA JAMES GP JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, has n....

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.... 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 adequately. 5.2 Taxpayers shall make an applicatio....

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....tee 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 concerned to have the issue resolved. 5. So, here too, the petitioner may apply t....