https://www.taxtmi.com/caselaws?id=371368 The court allowed the petitioner, a registered dealer facing system errors preventing the upload of FORM GST TRAN-1 within the prescribed time, to seek resolution through the Nodal Officer without time constraints. Referring to a circular on IT Grievance Redressal Mechanism, the court directed the petitioner to follow the procedure outlined, granting permission for issue resolution. The court provided a timeline for resolution, ensuring facilitation of input tax credit utilization. If the petitioner applied within two weeks, the Nodal Officer would review and act within a week. The court disposed of the Writ Petition, offering a pathway for resolving the petitioner's input tax credit issue. en-us Wed, 21 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371368 The court allowed the petitioner, a registered dealer facing system errors preventing the upload of FORM GST TRAN-1 within the prescribed time, to seek resolution through the Nodal Officer without time constraints. Referring to a circular on IT Grievance Redressal Mechanism, the court directed the petitioner to follow the procedure outlined, granting permission for issue resolution. The court provided a timeline for resolution, ensuring facilitation of input tax credit utilization. If the petitioner applied within two weeks, the Nodal Officer would review and act within a week. The court disposed of the Writ Petition, offering a pathway for resolving the petitioner's input tax credit issue. Case-Laws GST Wed, 21 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371368