Filing of GST TRAN-1—In the instant case, the case of petitioner during migration in GST the taxpayer had attempted to upload GST TRAN-1 within the time, but 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 submit that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution - 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.   [A.F. BABU, PROPRIETOR, BRIGHT AUTO AGENCIES] [KERALA HIGH COURT] [2018] 2 TAXLOK.COM 238 (Kerala)