https://www.taxtmi.com/caselaws?id=373988 The Kerala High Court directed the petitioner, facing technical issues while uploading FORM GST TRAN-1 for input tax credit during migration to the GST regime, to apply to the designated Nodal Officer for resolution. The Nodal Officer was instructed to investigate the matter and facilitate the upload, disregarding the original time-frame requirement. If uploading was not feasible due to reasons beyond the petitioner's control, the authority was to allow the input tax credit available at the time of migration. The court disposed of the Writ Petition with directions for the petitioner to address the technical glitch and avail the input tax credit. en-us Wed, 16 Jan 2019 00:00:00 +0530 Wed, 05 Mar 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373988 The Kerala High Court directed the petitioner, facing technical issues while uploading FORM GST TRAN-1 for input tax credit during migration to the GST regime, to apply to the designated Nodal Officer for resolution. The Nodal Officer was instructed to investigate the matter and facilitate the upload, disregarding the original time-frame requirement. If uploading was not feasible due to reasons beyond the petitioner's control, the authority was to allow the input tax credit available at the time of migration. The court disposed of the Writ Petition with directions for the petitioner to address the technical glitch and avail the input tax credit. Case-Laws GST Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373988