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TMI Blog2018 (12) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... OODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM, ASSISTANT COMMISSIONER, VELI RANGE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM AND PRINCIPAL NODAL OFFICER (TECH) /DEPUTY COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOCHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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 Government Pleader, besides p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visaged 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 examine the same. GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 take credit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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