https://www.taxtmi.com/caselaws?id=375525 The Court directed the petitioner, a registered dealer under the Kerala Value Added Tax Act, to apply to the Nodal Officer for resolution of the system error hindering the upload of FORM GST TRAN-1 within the stipulated time. The Court emphasized the need to enable credit of input tax available at the time of migration, following a circular establishing an IT Grievance Redressal Mechanism for technical glitches on the GST Portal. The petitioner was instructed to follow the procedure outlined in the circular, ensuring facilitation of the upload without time constraints and setting a timeframe for the Nodal Officer to consider the application and take necessary steps for credit facilitation. en-us Fri, 01 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375525 The Court directed the petitioner, a registered dealer under the Kerala Value Added Tax Act, to apply to the Nodal Officer for resolution of the system error hindering the upload of FORM GST TRAN-1 within the stipulated time. The Court emphasized the need to enable credit of input tax available at the time of migration, following a circular establishing an IT Grievance Redressal Mechanism for technical glitches on the GST Portal. The petitioner was instructed to follow the procedure outlined in the circular, ensuring facilitation of the upload without time constraints and setting a timeframe for the Nodal Officer to consider the application and take necessary steps for credit facilitation. Case-Laws GST Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375525