https://www.taxtmi.com/caselaws?id=364517 Assessees who could not upload FORM GST TRAN-1 because of technical glitches were covered by the GST circular providing a grievance redressal mechanism for stuck TRAN-1 cases. The circular required identification of taxpayers who had attempted filing but could not complete it due to technical problems, and it contemplated appointment of Nodal Officers by Central and State authorities to receive and process such representations. The Court applied that procedure to the present cases and directed that, where Nodal Officers had not already been appointed, they be appointed so the assessees' TRAN-1 applications could be received, forwarded, and considered under the circular. 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=364517 Assessees who could not upload FORM GST TRAN-1 because of technical glitches were covered by the GST circular providing a grievance redressal mechanism for stuck TRAN-1 cases. The circular required identification of taxpayers who had attempted filing but could not complete it due to technical problems, and it contemplated appointment of Nodal Officers by Central and State authorities to receive and process such representations. The Court applied that procedure to the present cases and directed that, where Nodal Officers had not already been appointed, they be appointed so the assessees' TRAN-1 applications could be received, forwarded, and considered under the circular. Case-Laws GST Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364517