High Court of Kerala allows petitioner to resolve delay in uploading GST forms; credit for input tax possible.

The High Court of Kerala addressed a review petition regarding a delay in uploading GST TRAN-I and GST TRAN-II forms due to a technical glitch. The Court allowed the petitioner to apply to the Nodal Officer for resolution without time constraints. If the uploading was impossible due to reasons beyond the petitioner's control, credit for input tax would be permitted. The Nodal Officer was tasked with determining the cause of the upload failure as per previous directions. The review petition was disposed of in accordance with these directives.

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Issues: Delay in uploading GST TRAN-I and GST TRAN-II due to technical glitch.

In the judgment, the High Court of Kerala addressed a review petition filed by the State concerning a delay in uploading GST TRAN-I and certain form GST TRAN-II, attributed to a technical glitch. The Court referred to a previous case where a similar issue was considered, and the petitioner was permitted to apply to the Nodal Officer to resolve the matter. The Court ordered that the petitioner could apply to the Nodal Officer, who would look into the issue without reference to the time-frame. If the uploading of FORM GST TRAN-1 was not possible for reasons not attributable to the petitioner, the authority would enable the petitioner to take credit of the input tax available at the time of migration.

The judgment highlighted that the Nodal Officer needed to determine whether the failure in uploading was due to a technical glitch or not, following the directions given in the previous judgment. The Court emphasized that all directions in the earlier judgment would govern the current matter as well. Consequently, the review petition was disposed of based on these considerations.

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