2019 (11) TMI 884

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..... ) , NEW DELHI, GOODS AND SERVICE TAX COUNCIL, NEW - 2019 (11) TMI 884 - KERALA HIGH COURT - TMI - Delay in uploading GST TRAN-I and certain form GST TRAN-II - delay occurred due to technical glitch - HELD THAT:- The Nodal Officer has to take a decision, whether failure in uploading attributable to the technical glitch or not. Review petition disposed off. - RP. No. 1002 OF 2019 IN WP(C). 381 .....

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..... sue resolved. 5. So, here too, the petitioner may apply to the Nodal Officer, the second respondent. 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 receivi .....

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