2019 (1) TMI 417

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....HRISSUR AND THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX (KERALA), KOCHI<br>GST<br>2019 (1) TMI 417 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 4-1-2019<br>WP (C). No. 42351 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SMT. S. K. DEVI SRI. SANTHOSH P. ABRAHAM For The Respondents : SRI. P. R. SREEJITH, ....

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....ce Redressal Mechanism to address the grievances of taxpayers due 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 gl....

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....involved where a large section of tax payers are affected. GSTN shall 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 permitte....