TMI Blog2019 (1) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... TAX STATE GOODS AND SERVICE TAX (KERALA) , THRISSUR AND THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX (KERALA) , KOCHI - 2019 (1) TMI 808 - KERALA HIGH COURT - [2019] 63 G S.T.R. 308 (Ker) - Failure 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. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it 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 as well as the learned G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall 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 exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading FORM GST TRAN-1, without reference to the time-frame. Ordered so. 6. To set a time frame, I may also observe that if the petitioner applies 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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