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    <title>2018 (8) TMI 1649 - KERLA HIGH COURT</title>
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    <description>The court directed the petitioner, facing system errors preventing the upload of FORM GST TRAN-1 within the required timeframe, to seek resolution through the IT Grievance Redressal Mechanism established by the Government of India for the GST Portal. The court emphasized the importance of addressing technical glitches for taxpayers transitioning to the GST regime, allowing the petitioner to claim credit for available input tax during migration. By instructing the Nodal Officer to promptly consider the petitioner&#039;s application, the court ensures efficient resolution of such issues while promoting compliance and fairness.</description>
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