NAGA DISTRIBUTORS Vs. UNION OF INDIA AND OTHERS

JUDGEMENT

(1.) The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax.

(2.) Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel for the fourth respondent, besides perusing the record.

(3.) The Ext.P4 is the 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." Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads: