https://www.taxtmi.com/caselaws?id=365942 A taxpayer who made a bona fide attempt to upload FORM GST TRAN-1 but was prevented by a demonstrable GST portal glitch could seek relief through the grievance redressal mechanism. The Kerala HC referred to the circular providing for examination of technical failures by the nodal officer and directed the petitioner to approach that officer for verification of the portal problem. If the failure was not attributable to the taxpayer, facilitation of uploading TRAN-1 and consequential transitional input tax credit were to be enabled notwithstanding the prescribed deadline. en-us Wed, 11 Jul 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365942 A taxpayer who made a bona fide attempt to upload FORM GST TRAN-1 but was prevented by a demonstrable GST portal glitch could seek relief through the grievance redressal mechanism. The Kerala HC referred to the circular providing for examination of technical failures by the nodal officer and directed the petitioner to approach that officer for verification of the portal problem. If the failure was not attributable to the taxpayer, facilitation of uploading TRAN-1 and consequential transitional input tax credit were to be enabled notwithstanding the prescribed deadline. Case-Laws GST Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365942