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    <title>2018 (10) TMI 1134 - KERALA HIGH COURT</title>
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    <description>The Court directed the petitioner, a registered dealer migrating to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of a technical glitch preventing the upload of FORM GST TRAN-1 within the required timeframe. The Nodal Officer was instructed to facilitate the upload without strict adherence to the original deadline, allowing the petitioner to claim available input tax credit. A timeline was set for the Nodal Officer&#039;s consideration, ensuring prompt review if the petitioner applied within two weeks of the judgment. The Court&#039;s directions aimed to address technical issues through the designated grievance redressal mechanism, disposing of the Writ Petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369168</link>
      <description>The Court directed the petitioner, a registered dealer migrating to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of a technical glitch preventing the upload of FORM GST TRAN-1 within the required timeframe. The Nodal Officer was instructed to facilitate the upload without strict adherence to the original deadline, allowing the petitioner to claim available input tax credit. A timeline was set for the Nodal Officer&#039;s consideration, ensuring prompt review if the petitioner applied within two weeks of the judgment. The Court&#039;s directions aimed to address technical issues through the designated grievance redressal mechanism, disposing of the Writ Petition.</description>
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