Input tax credit—Failure to file GST TRAN-1—In the instant case, the petitioner had attempted to upload form GST TRAN-1 within the stipulated time; he failed because of some system error.
Held that— Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submits that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution.

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. [M/S. M.G. SHAHANI & COMPANY (BOMBAY) PVT. LTD. VERSUS THE COMMISSIONER OF STATE GST TAX] [2018] 2 TAXLOK.COM 195 (Kerala)