2019 (2) TMI 1154

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..... . SRI.A.KUMAR JOB ABRAHAM SMTG.MINI(1748)SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR AND SRI.P.S.SREE PRASAD For The Respondent : ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH, SC, GOODS AND SERVICES TAX NETWORK SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migr .....

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..... utlines 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 officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers or the .....

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..... n of the problem. (italics supplied) 4. Not only the petitioner but also many other people faced this technical 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 concerned to have the issue resolved. 5. So, here too, the petitioner may apply to the Nodal Officer. The petitioner applyi .....

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