9911796707
TMI Blog2018 (8) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... KERALA HIGH COURT - TMI - Input tax credit - migration to GST Regime - unable to upload FORM GST TRAN-1 within the stipulated time - Held that:- The Ext.P14 is the circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.” - Not only the petitioner but also many other people faced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 ex ..... 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 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 him to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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