TMI Blog2018 (5) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... roblems faced by taxpayers due to IT glitches on common portal (GSTN) - Held that: - one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the GST Council or the concerned commissionerate/portal/officials etc. through e-mail or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent- Goods Services Tax Council (GST Council) that it has in principle devised a procedure ensuring that the input credits can be claimed in cases where technical obstacles/glitches confronted the assessees. It is further stated that assesses who could not file TRAN-I / TRAN-2 forms in time due to technical errors would be duly accommodated. Learned counsel for the GST Council ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essal mechanism, nodal officers shall be appointed in requisite numbers to address concerns of taxpayers in a time-bound manner. This is necessary as facts in each of the cases have to be ascertained and verified before any decision on the same is taken. 3. The relief provided to such taxpayers could be in the nature of allowing filing of any Form or Return prescribed in law or amending any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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