https://www.taxtmi.com/caselaws?id=373915 The court directed the petitioner to apply to the Nodal Officer for issue resolution regarding the failure to upload FORM GST TRAN-1 due to a system error, emphasizing flexibility in the time-frame. If the petitioner applies within two weeks, the Nodal Officer should promptly consider the application. If upload is impossible due to reasons beyond the petitioner's control, credit of available input tax at migration should be allowed. This decision aimed to provide relief for the petitioner and others experiencing technical glitches during the transition to the Goods and Services Tax regime. en-us Thu, 17 Jan 2019 00:00:00 +0530 Fri, 28 Feb 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373915 The court directed the petitioner to apply to the Nodal Officer for issue resolution regarding the failure to upload FORM GST TRAN-1 due to a system error, emphasizing flexibility in the time-frame. If the petitioner applies within two weeks, the Nodal Officer should promptly consider the application. If upload is impossible due to reasons beyond the petitioner's control, credit of available input tax at migration should be allowed. This decision aimed to provide relief for the petitioner and others experiencing technical glitches during the transition to the Goods and Services Tax regime. Case-Laws GST Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373915