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    <title>2018 (9) TMI 685 - MADRAS HIGH COURT</title>
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    <description>Taxpayers unable to upload FORM GST TRAN-1 because of technical glitches were directed to use the prescribed grievance redressal mechanism. The Madras HC referred to the CBIC circular that provided for Nodal Officers and coordinated handling of portal-related transition-credit difficulties, and held that jurisdictional officers should forward such representations for further action. The court also noted that applications were to be submitted and processed within fixed timelines, with Nodal Officers appointed where necessary to consider the grievances. The remedy focused on structured administrative redress for TRAN-1 filing problems through the existing mechanism.</description>
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    <pubDate>Wed, 18 Jul 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=366949</link>
      <description>Taxpayers unable to upload FORM GST TRAN-1 because of technical glitches were directed to use the prescribed grievance redressal mechanism. The Madras HC referred to the CBIC circular that provided for Nodal Officers and coordinated handling of portal-related transition-credit difficulties, and held that jurisdictional officers should forward such representations for further action. The court also noted that applications were to be submitted and processed within fixed timelines, with Nodal Officers appointed where necessary to consider the grievances. The remedy focused on structured administrative redress for TRAN-1 filing problems through the existing mechanism.</description>
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