https://www.taxtmi.com/caselaws?id=364181 A GST portal grievance mechanism may be invoked where a taxpayer demonstrates a technical glitch preventing return upload with supporting evidence. The nodal officer process contemplates forwarding the issue for resolution, and where similar taxpayers faced the same difficulty, the taxpayer may be permitted to use that route. The direction also protected migration-related input tax credit by ensuring it would not be lost if filing remained impossible for reasons not attributable to the taxpayer. The taxpayer was directed to apply to the nodal officer, who was to facilitate uploading of returns without reference to the time limit and act within the stipulated period. en-us Tue, 17 Jul 2018 00:00:00 +0530 Fri, 28 Feb 2025 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364181 A GST portal grievance mechanism may be invoked where a taxpayer demonstrates a technical glitch preventing return upload with supporting evidence. The nodal officer process contemplates forwarding the issue for resolution, and where similar taxpayers faced the same difficulty, the taxpayer may be permitted to use that route. The direction also protected migration-related input tax credit by ensuring it would not be lost if filing remained impossible for reasons not attributable to the taxpayer. The taxpayer was directed to apply to the nodal officer, who was to facilitate uploading of returns without reference to the time limit and act within the stipulated period. Case-Laws GST Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364181