Refund — The petitioner claimed refund of the tax. For this purpose, it filed applications. The petitioner submitted the applications physically but the same were not processed. The Government of India issued a circular for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. Writ petition disposed of observing that the petitioner may apply to the Nodal Officer and on the petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1 or any other applicable Form, without reference to the time-frame. — Green Natural Extracts Pvt. Ltd. Vs. Assistant Commissioner, Cgst [2018] 4 TAXLOK.COM 084 (Ker)