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Permission to submit TRAN-1 which could not be uploaded due to technical glitches.

Transitional Credit — GST Council filed review petitions becoming aggrieved by Judgment whereby all the writ petitions were disposed of permitting the writ petitioners to submit GST TRAN-1 Form claiming input tax on a premise that they could not upload the details on account of technical snag. The review petitions allowed in terms of directions issued in the judgment in W.P.(C) No. 41337/2018 wherein Court left the decision on the Nodal Officer concerned to decide whether delay in uploading details was attributable to the writ petitioners or not. — Goods And Services Tax Council, Union of India, The Principal Chief Commissioner, Central Goods And Services Tax, The Goods And Service Tax Net Work Pvt. Ltd. Vs. Pothys, M/S. Pothys Matchings, M/S. Pothys, Fabrics State of Kerala, The Commissioner, State Goods And Services Tax, The Assistant Commissioner of State Tax, State Goods And Services Tax [2019] 17 TAXLOK.COM 114 (Kerala)

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