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— 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 disposed of.
[B.M. REEJA, M/S. SAMRUDHI SANITARY WARES, NEYYATTINKARA VERSUS THE STATE TAX OFFICER ] [KERLA HIGH COURT]  2 TAXLOK.COM 317 (Ker)