Shanti Prime Publication Pvt. Ltd.
Extension for filing GST TRAN-1—In the instant case, the petitioner had attempted to upload the GST TRAN-1 within the stipulated 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. Ratheesh Proprietor, M/S. KBM Agencies Vs. Secretary Taxes, GST Department, Thiruvananthapuram  2 TAXLOK.COM 187 (Kerala)