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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.

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Filing of Return — 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 but it failed because of some system error. Thus, seeks directions to enable him to take credit of the available input tax. Writ petition disposed of with the directions that if the petitioner applies, 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 the 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. — Fridgehouse Retail Private Lited Vs. [2018] 3 TAXLOK.COM 63 (Ker)