https://www.taxtmi.com/caselaws?id=369990 The court directed the petitioner, a registered dealer facing technical glitches in uploading FORM GST TRAN-1 under the Goods and Services Tax regime, to apply to the Nodal Officer for facilitation without being bound by the original time-frame requirement. The Nodal Officer was instructed to resolve the issue within a specified timeline, allowing the petitioner to claim input tax credit if hindered by reasons beyond their control. The judgment aimed to ensure fair treatment for the petitioner and others in similar situations, emphasizing the procedures outlined in Circular No.39/13/2018-GST for addressing taxpayer grievances due to technical glitches on the GST Portal. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369990 The court directed the petitioner, a registered dealer facing technical glitches in uploading FORM GST TRAN-1 under the Goods and Services Tax regime, to apply to the Nodal Officer for facilitation without being bound by the original time-frame requirement. The Nodal Officer was instructed to resolve the issue within a specified timeline, allowing the petitioner to claim input tax credit if hindered by reasons beyond their control. The judgment aimed to ensure fair treatment for the petitioner and others in similar situations, emphasizing the procedures outlined in Circular No.39/13/2018-GST for addressing taxpayer grievances due to technical glitches on the GST Portal. Case-Laws GST Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369990