https://www.taxtmi.com/caselaws?id=366263 The Court directed the petitioner, a company transitioning to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of a system error preventing the uploading of FORM GST TRAN-1 within the stipulated time. The Nodal Officer was instructed to facilitate the upload without strict adherence to the time-frame, allowing the petitioner to claim credit for available input tax during migration. If the application is made within two weeks of the judgment, the Nodal Officer must review promptly and act within a week. This decision provided a pathway for addressing technical glitches and accessing rightful input tax credit during the transition. en-us Thu, 09 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366263 The Court directed the petitioner, a company transitioning to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of a system error preventing the uploading of FORM GST TRAN-1 within the stipulated time. The Nodal Officer was instructed to facilitate the upload without strict adherence to the time-frame, allowing the petitioner to claim credit for available input tax during migration. If the application is made within two weeks of the judgment, the Nodal Officer must review promptly and act within a week. This decision provided a pathway for addressing technical glitches and accessing rightful input tax credit during the transition. Case-Laws GST Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366263