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TMI Blog2018 (10) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... . S. T. L. 706 (Ker.) - Failure to upload FORM GST TRAN-1 within the stipulated time - system error - transitional credit - migration to GST Regime - Held that:- Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal - the petitioner may apply to the Nodal Officer. The petitioner applying, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Government Pleader, besides perusing the record. 3. There is a 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. Paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess 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 electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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