GREEN NATURAL EXTRACTS PVT. LTD. Vs. ASSTT. COMMISSIONER

JUDGEMENT

(1.) The petitioner, a company, registered under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax.

(2.) Heard the Learned Counsel for the petitioner, Sri N. Nagaresh, the Learned Assistant Solicitor General and Dr. Thushara James, the Learned Government Pleader, as well as Sri P.R. Sreejith, the Learned Standing Counsel, besides perusing the record.

(3.) 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