9911796707
TMI Blog2019 (1) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... R/NODAL OFFICER, THRISSUR - 2019 (1) TMI 1153 - KERALA HIGH COURT - 2019 (22) G. S. T. L. 185 (Ker.) - Unable to upload FORM GST TRAN-1 - input tax credit - KVAT Act - CST Act - Held that:- 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. - the petitioner may a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload form within the time, it 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 perusing the record. 3. There is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon 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 electronic records and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration. With these directions, I dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
