2018 (12) TMI 137

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....nt / Order / Decisions)<br>Dated:- 21-11-2018<br>WP(C). No. 36026 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. SOJAN JAMES AND SHRI. SIVANKUTTY S. For The Respondents : ADV. SRI. P. R. SREEJITH, SC, GOODS AND SERVICES TAX NETWORK AND THUSHARA JAMES, GP JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated....

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....ow. 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 application to the field officers or the nodal officers where there was ....

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.... (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 additional sixth respondent Nodal Officer for the issue resolution. 5. So, in this case also, the petitioner may apply to the additional sixth res....