TMI Blog2018 (10) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... Failure to upload FORM GST TRAN-1 within the stipulated time - system error - transitional credit - migration to GST Regime - Held that:- Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal - the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time, it 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 1, 2 and 3, besides perusing the record. 3. The circular issued by the Government of India for setting u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all enclose evidences 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two weeks after receiving this judgment, the Nodal Officer will consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration. With these directions, I dispose of the Writ Petition. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
