https://www.taxtmi.com/caselaws?id=375527 Where a taxpayer could not upload FORM GST TRAN-1 within time because of a demonstrable technical glitch on the GST portal, the Kerala HC treated the grievance redressal mechanism as the proper route. The Court relied on the Government circular providing for nodal officer intervention in cases of portal failure and permitted the taxpayer to apply through that mechanism. The nodal officer was to examine the difficulty and facilitate uploading of FORM GST TRAN-1 without reference to the time limit. If manual application was made within the stipulated period and uploading still remained impossible for reasons not attributable to the taxpayer, the authority was to enable availment of the transitional input tax credit. en-us Fri, 15 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375527 Where a taxpayer could not upload FORM GST TRAN-1 within time because of a demonstrable technical glitch on the GST portal, the Kerala HC treated the grievance redressal mechanism as the proper route. The Court relied on the Government circular providing for nodal officer intervention in cases of portal failure and permitted the taxpayer to apply through that mechanism. The nodal officer was to examine the difficulty and facilitate uploading of FORM GST TRAN-1 without reference to the time limit. If manual application was made within the stipulated period and uploading still remained impossible for reasons not attributable to the taxpayer, the authority was to enable availment of the transitional input tax credit. Case-Laws GST Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375527