Filing of Return — The petitioner in the writ petition is that they were unable to upload FORM GST TRAN-1 to take credit of input tax available to them at the time of migration, within the time stipulated. It is alleged by the petitioner that though they have attempted to upload FORM GST TRAN-1 within the time, they were not able to do so on account of some system error. The petitioner sought directions so as to enable them to take credit of the input tax available to them at the time of migration. Writ petition disposed of permitting the petitioner to prefer an application before the Nodal Officer and if the petitioner prefers an application within two weeks, the same shall be considered and appropriate decision shall be taken. — Whispower Generators Sales & Services P. Ltd. Vs. C.B.E. & C., New Delhi [2018] 02 TAXLOK.COM 381 (Kerala)