2019 (1) TMI 1080

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....CES TAX DEPARTMENT, THIRUVANANTHAPURAM., THE STATE TAX OFFICER, PARAVUR AND THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM,<br>GST<br>2019 (1) TMI 1080 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-1-2019<br>WP (C). No. 41783 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner(s) : ADV. SRI. K. S. HARIH....

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....vernment Pleader, besides perusing the record. 3. There is a circular issued by the Government of India for "setting up an IT Grievance 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, ....

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....lication examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue 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 fac....