TMI Blog2019 (2) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... S SECRETARY (REVENUE) , MINISTRY OF FINANCE, NEW DELHI - 2019 (2) TMI 916 - KERALA HIGH COURT - TMI - Unable to upload FORM GST TRAN-1 within the stipulated time - input tax credit - migration to GST regime - Held that:- The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for taking 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, besides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 collated by the nodal officer and forwarded to GSTN who would on receipt of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner 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 not attributable to the petitioner, the authority will also enable it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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