https://www.taxtmi.com/caselaws?id=364438 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 technical glitches preventing the upload of FORM GST TRAN-1 within the deadline. The Nodal Officer was mandated to facilitate the upload without time constraints. If unfeasible, the petitioner could still claim the input tax credit accrued during migration. This decision aimed to address system errors on the GST Portal and safeguard taxpayers' rights during the transition period. en-us Mon, 23 Jul 2018 00:00:00 +0530 Fri, 28 Feb 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364438 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 technical glitches preventing the upload of FORM GST TRAN-1 within the deadline. The Nodal Officer was mandated to facilitate the upload without time constraints. If unfeasible, the petitioner could still claim the input tax credit accrued during migration. This decision aimed to address system errors on the GST Portal and safeguard taxpayers' rights during the transition period. Case-Laws GST Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364438