https://www.taxtmi.com/caselaws?id=363788 The court directed the petitioner, a registered dealer migrating to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of a technical glitch hindering the upload of FORM GST TRAN-1. If the error is beyond the petitioner's control, the authority must facilitate the input tax credit availment. The judgment underscores the importance of addressing technical issues promptly to ensure compliance and a smooth transition to the GST framework. en-us Thu, 28 Jun 2018 00:00:00 +0530 Fri, 28 Feb 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363788 The court directed the petitioner, a registered dealer migrating to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of a technical glitch hindering the upload of FORM GST TRAN-1. If the error is beyond the petitioner's control, the authority must facilitate the input tax credit availment. The judgment underscores the importance of addressing technical issues promptly to ensure compliance and a smooth transition to the GST framework. Case-Laws GST Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363788