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    <title>2019 (4) TMI 845 - KERALA HIGH COURT</title>
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    <description>The Court directed the petitioner to apply to the Nodal Officer for assistance in uploading FORM GST TRAN-1, regardless of the timeframe, due to a system error preventing timely filing. The Nodal Officer was instructed to promptly address the issue and facilitate the uploading without time constraints. If hindrances were not attributable to the petitioner, the authority would enable the petitioner to claim the input tax credit available during migration. The Court disposed of the Writ Petition with these directions, emphasizing prompt action by the Nodal Officer upon application.</description>
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      <description>The Court directed the petitioner to apply to the Nodal Officer for assistance in uploading FORM GST TRAN-1, regardless of the timeframe, due to a system error preventing timely filing. The Nodal Officer was instructed to promptly address the issue and facilitate the uploading without time constraints. If hindrances were not attributable to the petitioner, the authority would enable the petitioner to claim the input tax credit available during migration. The Court disposed of the Writ Petition with these directions, emphasizing prompt action by the Nodal Officer upon application.</description>
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