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2019 (1) TMI 1153 - KERALA HIGH COURTUnable to upload FORM GST TRAN-1 - input tax credit - KVAT Act - CST Act - Held that:- There is a 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.” - the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame - petition disposed off.
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