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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 time-frame.

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Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner, a registered dealer under the Kerala Value Added Tax Act and also under the Central Sales Tax Act, has migrated to the Goods and Services Tax regime. 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 asserts that though it attempted to upload form within the time, it failed because of some system error. The petitioner, sought directions to enable him to take credit of the available input tax. The respondent submitted that 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.”

Held that:- The Hon’ble High Court held that 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 time-frame.— Leo Logistics Vs. Union of India, Represented By Its Secretary (Revenue) , Ministry of Finance, New Delhi, The Principal Secretary, Finance (GST Wing) Finance, New Delhi, GST Council, Represented By Its Chairperson Department of Finance, New Delhi, GST Network, New Delhi, The Commissioner, State GST Department, Thiruvananthapuram And The Assistant Commissioner/Nodal Officer, Thrissur [2019] 8 TAXLOK.COM 023 (Ker)

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