2019 (11) TMI 884

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...., NEW DELHI, GOODS AND SERVICE TAX COUNCIL, NEW<br>GST<br>2019 (11) TMI 884 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 29-10-2019<br>RP. No. 1002 OF 2019 IN WP(C). 3815/2019 - -<br>GST<br>JUSTICE A. MUHAMED MUSTAQUE, J. For The Petitioners : BY GOVERNMENT PLEADER For The Respondents : C. K. GOVINDAN- G. P ORDER This review petition is filed by the State. The matter is rela....

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....titioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration." 2. In the light of decision as above, the judgment....