Shanti Prime Publication Pvt. Ltd.
Filing of Return— In the instant case, the petitioner has failed to upload FORM GST TRAN-1 within the stipulated time.
Held that— the 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.” - Not only the petitioner but also many other people faced this technical glitch and approached this Court.
The petitioner may apply to the additional sixth 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 disposed off.
[M/S. SELFSHINE POLYMERS INDIA PRIVATE LIMITED VERSUS STATE OF KERLA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM, THE STATE TAX OFFICER, THRISSUR, GST CELL AND FACILITATION CENTER, GST COUNCIL REPRESENTED BY ITS CHAIRPERSON, NEW DELHI, THE NODAL OFFICER FOR STATE GST, THIRUVANANTHAPURAM, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM ]  2 TAXLOK.COM 309 (Ker)