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TMI Blog2018 (11) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... KERALA HIGH COURT - TMI - Input tax credit - unable to upload FORM GST TRAN-1 within the stipulated time - migration to GST Regime - failure to upload the form due to some system error - 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 technical glitches on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 enclose evidences as may be needed for an identified issue to establish bona fide attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here too, the petitioner may apply to 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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