9911796707
TMI Blog2018 (7) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 1489 - KERALA HIGH COURT - TMI - Failure to upload FORM GST TRAN-1 within the stipulated time - case of petitioner is that though he attempted to upload it within the time, he failed because of some system error - input tax credit - migration to GST - Circular No.39/13/2018-GST, dated 03.04.2018 - Held that:- Not only the petitioner but also many other people faced this technical glitch and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner failed to upload the returns. 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 upload the returns. 2. Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel, besides perusing the record. 3. The Government of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 examine the same. GSTN shall after verifying its elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame, 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 returns 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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