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2018 (5) TMI 1746

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..... appointed by the State Government - the petitioner is directed to approach the Nodal Officer of Dhamtari i.e. Assistant Commissioner, State GST, Raipur Circle-7 for redressal of his grievance - Petition disposed off. - Writ Petition (T) No.68 of 2018 - - - Dated:- 14-5-2018 - Mr. Sanjay K. Agrawal, J. For The Petitioner : Mr. Rajkamal Singh, Advocate For The Respondent : Mr. B. Gopa Kumar, Assistant Solicitor General of India, Mr. Maneesh Sharma, Advocate And Mr. Gary Mukhopadhyay, Govt. Advocate Order On Board 1. The petitioner is a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017 and carries on the agricultural related business of pesticides, fertilizers and seeds. The petitioner filed .....

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..... counsel for the parties and considered their rival submissions made herein above. 6. On 3rd of April, 2018, a circular has been issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, for redressal of grievances of tax payers due to technical glitches on GST portal on which an IT Grievance Redresssal Committee has been constituted. Procedure for resolving the resolution of stuck TRAN 1 has bee recorded and the manner has been indicated in paras 5 and 8 of the said circular. Para 5 relates to appointment of Nodal Officer and para 8 relates to resolution of stuck TRAN-1s and filing of GSTR-3B. Para 8 of the circular reads as follows: - 8. Resolution of .....

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..... due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018. 7. After going through the aforesaid circular and the scheme of the circular, I am convinced that complete procedure has been prescribed for redressal of grievance which the petitioner has raised in this writ petition, particularly of non-uploading of FORM TRAN -1 due to technical glitches. Apart from this, the State Government Commissioner, Central Excise / GST has issued order dated 5-4-2018 in which Nodal Officers have already been appointed by the State Government. In view of the above, the petitioner is directed to approach the Nodal Officer of D .....

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