Filing of Return—Input tax credit—In the instant case, grievance of the petitioner in the writ petition is that he was unable to upload FORM GST TRAN-1 to take credit of input tax available to him at the time of migration, within the time stipulated on account of some system error.
Held that—petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner.
Needless also to say that if it is found that the petitioner could not upload FORM GST TRAN-1 for reasons not attributable to him, appropriate action shall be taken to enable him to take credit of the input tax available to him at the time of migration.[E.V. RADHA KRISHNA KURUP] [2018] 2 TAXLOK.COM 248 (Kerala)