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    <title>2019 (1) TMI 808 - KERALA HIGH COURT</title>
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    <description>The court directed the petitioner to apply to the Nodal Officer for resolution of a technical glitch preventing the upload of FORM GST TRAN-1 within the required time frame. The Nodal Officer was instructed to facilitate the upload without strict adherence to the time frame and set a specific time frame for resolution. If the petitioner applied within two weeks of the judgment, the Nodal Officer was required to address the issue within a week thereafter. In cases where upload was not feasible due to reasons beyond the petitioner&#039;s control, the authority was mandated to enable the petitioner to claim credit for available input tax during migration.</description>
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    <pubDate>Fri, 11 Jan 2019 00:00:00 +0530</pubDate>
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