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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.

Shanti Prime Publication Pvt. Ltd.

Input Tax 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 but it failed because of some system errors. Writ petition disposed of observing therein that the petitioner may apply to the Nodal Officer and on such 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. — Metrends Shoes And Bags Llp Vs. Superintendent Of Central Tax And Central Excise, Kerala [2018] 4 TAXLOK.COM 067 (Ker)