https://www.taxtmi.com/caselaws?id=364435 The Kerala High Court, in a judgment by MR. DAMA SESHADRI NAIDU J., addressed a petitioner's system error preventing the uploading of FORM GST TRAN-1 within the stipulated time for utilizing input tax credit. The Court considered a circular by the Government of India on IT grievance redressal mechanisms and directed the petitioner to seek assistance from the Nodal Officer for issue resolution. If the error was not the petitioner's fault, they were instructed to enable the petitioner to claim the available input tax credit during migration. The Court disposed of the Writ Petition with these directives, ensuring the petitioner's access to the credit. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 28 Feb 2025 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364435 The Kerala High Court, in a judgment by MR. DAMA SESHADRI NAIDU J., addressed a petitioner's system error preventing the uploading of FORM GST TRAN-1 within the stipulated time for utilizing input tax credit. The Court considered a circular by the Government of India on IT grievance redressal mechanisms and directed the petitioner to seek assistance from the Nodal Officer for issue resolution. If the error was not the petitioner's fault, they were instructed to enable the petitioner to claim the available input tax credit during migration. The Court disposed of the Writ Petition with these directives, ensuring the petitioner's access to the credit. Case-Laws GST Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364435