TMI Blog2019 (1) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... THRISSUR AND THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX (KERALA) , KOCHI - 2019 (1) TMI 417 - KERALA HIGH COURT - TMI - Unable to upload FORM GST TRAN-1 within the stipulated time - input tax credit - Held that:- Not only the petitioner but also many other people faced this technical glitch and approached this Court - the petitioner may apply to the sixth respondent, the Nodal Officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the fourth respondent, besides perusing the record. 3. The Ext.P4 is the circular issued by the Government of India for setting up an IT Grievan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a large sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es within two weeks after receiving this judgment, the Nodal Officer will consider 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 him to take credit of the input tax available at the time of migration. With these directions, I dispose of the Writ Petition. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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