Shanti Prime Publication Pvt. Ltd.
Input tax credit—Migration to GST— case of petitioner is that though he attempted to upload GST TRAN-1 within the stipulated time, he failed because of some system error.
Held that— The petitioner may apply to the sixth respondent, 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 - petition disposed off. [NAGA DISTRIBUTORS] [KERLA HIGH COURT] 2 TAXLOK.COM 217 (Kerala)