2018 (7) TMI 1746

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.... By Adv. Sri. N. Nagaresh, Assistant Solicitor General Of India R3 & R4 BY government Pleader Dr. Thushara James JUDGMENT The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated tim....

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....itches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidence....

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....ly to the Nodal Officer for the issue resolution. 7. So, in this case also, the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner's uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so. 8. I may also observe that if the petitioner applies within two weeks after receiving this judg....