Filing of Return— In the instant case, the petitioner has failed to upload FORM GST TRAN-1 within the stipulated time.
Held that— Circular has been 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.”
The petitioner may apply to the additional seventh respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame. Petition allowed
[P. SANKARA NARAYANAN, PROPRIETOR, C.B. FURNITURE AND INTERIOUS VERSUS GST COUNCIL, REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIATE, COMMISSIONER, OFFICE OF THE GST COUNCIL SECRETARIAT, NEW DELHI AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM ] [2018] 2 TAXLOK.COM 310 (Ker)