TMI Blog2018 (7) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... ical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution. In this case also, the petitioner may apply to the 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, seeks directions to enable him to take credit of the available input tax. 4. Heard the learned counsel for the petitioner and the learned Government Pleader, besides perusing the record. 5. There is a 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. Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e process of law. 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested ..... X X X X Extracts X X X X X X X X Extracts X X X X
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