TMI Blog2018 (7) TMI 1743X X X X Extracts X X X X X X X X Extracts X X X X ..... aced 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 for the issue resolution. In this case also, the petitioner may apply to the the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respondents 2 and 3, besides perusing the record. 3. The Government of India has issued a circular for setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process of law 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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