Filing of Return—Input tax credit—In the instant case, the grievance of petitioner is that he failed to upload GST TRAN-1 within stipulated time period due to system error and now he seeks directions to enable him to take credit of the available input tax.
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 petitioner to apply to the additional sixth respondent Nodal Officer for the issue resolution.
So, in this case also, the petitioner may apply to the additional sixth respondent 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. — Dinda Antes Vs. The Commissioner of Commercial Taxes Kerala State Gst Department [2018] 6 TAXLOK.COM 48 (Ker)