2018 (11) TMI 1863

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....es. 2. After all the efforts made at assailing the vires of some of the provisions of the Goods and Services Act, 2017 both of the Central and the State, learned counsel for the Petitioners submits that certain development has taken place keeping in mind the difficulties which the registered dealers were facing in logging and filing returns in TRAN-1 Form, for which, even extended deadlines got over. 3. It seems that such problems may have persisted in certain areas and keeping the totality of such inputs and disputes, the Government of India, Ministry of Finance has issued certain circulars from time to time. The relevant circular for us is dated 03.04.2018, which is Circular No.39/13/2018-GST, a copy of which is placed on record. This n....

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....ate to Common Portal (GST Portal) and affect a large section of taxpayers. Where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available. 4. IT-Grievance Redressal Committee Any issue which needs to be addressed through this mechanism shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees. 5. Nodal officers and identification of issues 5.1 GST....