2018 (8) TMI 1649

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....udheen V.K. R By Sreelal N. Warrier, SC, Central Board of Excise & Amp; Customs 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 time. He asserts that though he attempted t....

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.... 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 evidences as may be needed for an ident....