https://www.taxtmi.com/caselaws?id=369990 A registered dealer facing a GST portal technical glitch in uploading FORM GST TRAN-1 was directed to seek redress through the nodal officer mechanism under Circular No. 39/13/2018-GST. The Court noted that the grievance procedure was intended to address bona fide compliance failures caused by common portal difficulties, and that similarly placed taxpayers had been sent to the nodal officer. The nodal officer was to examine the application and facilitate uploading of TRAN-1 without reference to the time limit; if uploading remained impossible for reasons not attributable to the dealer, transitional input tax credit was to be enabled. en-us Fri, 14 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369990 A registered dealer facing a GST portal technical glitch in uploading FORM GST TRAN-1 was directed to seek redress through the nodal officer mechanism under Circular No. 39/13/2018-GST. The Court noted that the grievance procedure was intended to address bona fide compliance failures caused by common portal difficulties, and that similarly placed taxpayers had been sent to the nodal officer. The nodal officer was to examine the application and facilitate uploading of TRAN-1 without reference to the time limit; if uploading remained impossible for reasons not attributable to the dealer, transitional input tax credit was to be enabled. Case-Laws GST Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369990