TMI Blog2019 (1) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... RVICES TAX DEPARTMENT, THIRUVANANTHAPURAM., THE STATE TAX OFFICER, PARAVUR AND THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, - 2019 (1) TMI 1080 - KERALA HIGH COURT - TMI - Unable to upload FORM GST TRAN-1 within the stipulated time - Input tax credit - migration to GST regime - Held that:- There is a circular issued by the Government of India for “setting up an IT Griev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the Form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strable glitch on the Common Portal in relation to an identified issue, due to which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, the Nodal Officer will look into the issue and facilitate the petitioner s uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so. 6. I may also observe that if the petitioner applies within 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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