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2018 (8) TMI 974 - HC - GSTInput tax credit - migration to GST Regime - unable to upload FORM GST TRAN-1 within the stipulated time - Held that:- The Ext.P14 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.” - Not only the petitioner but also many other people faced this technical glitch and approached this Court. The petitioner may apply to the additional sixth respondent, 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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