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The Nodal Officer has to take a decision, whether failure in uploading attributable to the technical glitch or not.

Transitional Credit — Review petition is filed by the State. The matter is relating to delay in uploading GST TRAN-I and certain form GST TRAN-II. The petitioners attributed to technical glitch. On account of order passed in WP(C) No.41337/2018 having similar issue, the judgment reviewed holding that the Nodal Officer has to take a decision, whether failure in uploading attributable to the technical glitch or not and following the directions in the judgment in WP(C) No.41337/2018, shall take a decision in the matter as well. — The Nodal Officer for State st Goods and Services Tax Department, The Commissioner, Department of Kerala, State Goods And Service Tax, Thiruvananthapuram And The Assistant Commissioner, Sgst Department, Commercial Taxes Office, Ernakulam Vs. A.M. Distributor, Union of India Represented By Secretary, Department of Revenue, Ministry Of Finance, New Delhi, Goods And Service Tax Network (Gstin), New Delhi, Goods And Service Tax Council, New [2019] 17 TAXLOK.COM 104 (Kerala)