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TMI Blog2018 (7) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... CES TAX NETWORK R BY GOVERNMENT PLEADER Dama Seshadri Naidu, J. JUDGMENT The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable 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 en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to apply to the sixth respondent for the issue resolution. 5. So, in this case also, the petitioner may apply to the sixth respondent, the Nodal Officer. The petitioner applying, 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. To set a time frame, I may also observe that if the petitioner a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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