https://www.taxtmi.com/caselaws?id=372071 The Court directed the petitioner, a registered dealer under the Kerala Value Added Tax Act who migrated to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of the issue of failing to upload FORM GST TRAN-1 within the stipulated time due to a system error. The Nodal Officer was instructed to facilitate the uploading without reference to the time-frame, ensuring the petitioner's entitlement to the input tax credit available at the time of migration. If the petitioner applied within two weeks of the judgment, the Nodal Officer must consider the application promptly. en-us Thu, 06 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372071 The Court directed the petitioner, a registered dealer under the Kerala Value Added Tax Act who migrated to the Goods and Services Tax regime, to apply to the Nodal Officer for resolution of the issue of failing to upload FORM GST TRAN-1 within the stipulated time due to a system error. The Nodal Officer was instructed to facilitate the uploading without reference to the time-frame, ensuring the petitioner's entitlement to the input tax credit available at the time of migration. If the petitioner applied within two weeks of the judgment, the Nodal Officer must consider the application promptly. Case-Laws GST Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372071