Input Tax Credit — To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner attempted to upload it within the time but he failed because of some system error. Thus, the petitioner sought directions to enable him to take credit of the available input tax. Writ petition disposed of observing that the petitioner may apply to the Nodal Officer and on his 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. — Shajan Abraham Vs. Union Of India Through Its Secretary (Revenue) [2018] 7 TAXLOK.COM 009 (Ker)