2019 (1) TMI 1153

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....NODAL OFFICER, THRISSUR<br>GST<br>2019 (1) TMI 1153 - KERALA HIGH COURT - 2019 (22) G.S.T.L. 185 (Ker.)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 16-1-2019<br>WP(C). No. 54 of 2019 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. S. ANIL KUMAR (TRIVANDRUM) For The Respondents : ADV. SRI. P. R. SREEJITH, SC, GOODS AND SERVICES TAX NETWORK CGC....

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.... 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, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer f....

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....ify 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 faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier oc....