https://www.taxtmi.com/caselaws?id=373252 A registered dealer who could not upload FORM GST TRAN-1 because of an alleged GST portal glitch was directed to approach the nodal officer for facilitation of the upload. The Court noted that where a bona fide attempt to comply is shown and the grievance is supported by evidence of a technical glitch, the nodal officer may examine the request and permit upload without insisting on the original time limit. If upload still could not be completed for reasons not attributable to the dealer, the authority was to enable availment of the available transitional input tax credit. en-us Fri, 04 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373252 A registered dealer who could not upload FORM GST TRAN-1 because of an alleged GST portal glitch was directed to approach the nodal officer for facilitation of the upload. The Court noted that where a bona fide attempt to comply is shown and the grievance is supported by evidence of a technical glitch, the nodal officer may examine the request and permit upload without insisting on the original time limit. If upload still could not be completed for reasons not attributable to the dealer, the authority was to enable availment of the available transitional input tax credit. Case-Laws GST Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373252