9911796707
TMI Blog2019 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... (TECH) /DEPUTY COMMISSIONER, KOCHI X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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