2024 (12) TMI 1501

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.... - -<br>GST<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER: AJI V.DEV KIRAN RAMACHANDRAN NAIR ALAN PRIYADARSHI DEV S.SAJEEVAN FOR THE RESPONDENT: P.R.SREEJITH SMT. JASMIN M M (GP) JUDGMENT Petitioner is a registered entity under the CGST/SGST Acts, engaged in the supply of electrical goods. In the month of April, 2024, the petitioner, switched over from the Composition Scheme....

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....creen shot will show that though the petitioner had attempted to upload Ext.P2 FORM, he was not able to do so. It is submitted that, finally, the petitioner raised a complaint with the GST Help Desk on the last date for filing of Ext.P2 FORM and the same is also acknowledged, as can be seen from Ext.P4. It is submitted that since the petitioner could not upload the FORM owing to technical glitches....

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....day for the petitioner to upload Ext.P2 FORM and Ext.P3 shows that a complaint had been raised by the petitioner on 08.05.2024. That complaint of the petitioner has now been closed by Ext.P6 communication. Though it is the case of the learned Standing Counsel appearing for the GST Network that the complaint raised was closed because the petitioner did not respond, the fact remains that even on the....