TMI Blog2018 (10) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner could not follow that procedure because of the unavailability of the online facility. 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” - So, here too, the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refunding ₹ 1,62,72,000/- being the IGST it paid. As the petitioner's supply of turmeric extract powder amounts to deemed export during January to March 2018, the petitioner claimed refund of the tax. For this purpose, it filed Exts.P7, P8 and P9 applications. But though the procedure mandates that the demand for refund should be through an application uploaded electronically. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el. 4. 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. Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads: 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onic 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 solutions for resolution of the problem. (italics supplied) 5. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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