https://www.taxtmi.com/caselaws?id=364521 The High Court allowed the petitioner, a registered dealer, to submit an application to the Nodal Officer within two weeks to address the inability to upload FORM GST TRAN-1 during migration to the Goods and Services Tax regime. The Nodal Officer must review the application within a week and facilitate the claim for input tax credit if the failure to upload the form was beyond the petitioner's control. The Court's decision aims to assist the petitioner in claiming the entitled credit and highlights the need to address system-related challenges during the transition to the new tax framework. en-us Thu, 14 Jun 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364521 The High Court allowed the petitioner, a registered dealer, to submit an application to the Nodal Officer within two weeks to address the inability to upload FORM GST TRAN-1 during migration to the Goods and Services Tax regime. The Nodal Officer must review the application within a week and facilitate the claim for input tax credit if the failure to upload the form was beyond the petitioner's control. The Court's decision aims to assist the petitioner in claiming the entitled credit and highlights the need to address system-related challenges during the transition to the new tax framework. Case-Laws GST Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364521