https://www.taxtmi.com/caselaws?id=388635 The High Court of Kerala addressed a review petition regarding a delay in uploading GST TRAN-I and GST TRAN-II forms due to a technical glitch. The Court allowed the petitioner to apply to the Nodal Officer for resolution without time constraints. If the uploading was impossible due to reasons beyond the petitioner's control, credit for input tax would be permitted. The Nodal Officer was tasked with determining the cause of the upload failure as per previous directions. The review petition was disposed of in accordance with these directives. en-us Tue, 29 Oct 2019 00:00:00 +0530 Thu, 13 Mar 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388635 The High Court of Kerala addressed a review petition regarding a delay in uploading GST TRAN-I and GST TRAN-II forms due to a technical glitch. The Court allowed the petitioner to apply to the Nodal Officer for resolution without time constraints. If the uploading was impossible due to reasons beyond the petitioner's control, credit for input tax would be permitted. The Nodal Officer was tasked with determining the cause of the upload failure as per previous directions. The review petition was disposed of in accordance with these directives. Case-Laws GST Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388635