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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 timeframe.

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Transitional Credit — To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner attempted to upload form within the time, it failed because of some system error. The petitioner seeking directions to enable him to take credit of the available input tax. There is a circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.” Writ petition disposed of observing that on 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 timeframe. — Smartuff Glass Ltd. Vs. Union of India [2018] 02 TAXLOK.COM 386 (Kerala)