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The petitioner may apply to the Nodal Officer, the second respondent. 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 is a registered dealer under the Kerala Value Added Tax Act and Central Excise Act, has now migrated to the GST 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 the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax. The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, 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, who will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame. — Malika Veetil Agencies Vs. The State Tax Officer SGST Department, Punalur, The Nodal Officer For State GST State Goods And Service Taxes, Tax Tower, Killippalam, Thiruvananthapuram, The Nodal Officer/Deputy Commissioner Central GST And Central Excise, Kochi, The Commissioner of State Tax State Goods And Service Taxes, Tax Tower, Killippalam, Thiruvananthapuram And Union of India Through Its Secretary (Revenue) , Ministry of Finance, New Delhi [2019] 9 TAXLOK.COM 018 (Ker)