Filing of Return—Input tax credit—Unable to upload TRAN-1—In the instant case, the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the input tax/ service tax/central excise duty availed by them at the time of migration within the time stipulated.
Held that— The respective Commissioner of GST and Central excise are directed to appoint Nodal Officer/Officers for the State of Tamil Nadu, if not already appointed, within a period of 2 weeks from the date of receipt of a copy of this order and
 The petitioners/assessees are directed to submit their applications in accordance with paragraph 8 of the said circular dated 03.4.2018 within a period of two weeks from the date of receipt of a copy of this order to their respective Assessing Officers/Jurisdictional Officers/GST Officers. The Assessing Officers are directed to forward the applications to the Nodal Officers within a period of one week.[M/S. EVERSHINE WOOD PACKAGING PVT. LTD., M/S. GREENWOOD TRADING COMPANY, AND M/S. VKR IMPEX VERSUS THE GST COUNCIL, THE STATE TAX OFFICER, TAMBARAM] [MADRAS HIGH COURT] [2018] 2 TAXLOK.COM 243 (Madras)