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Petitioner may apply tothe 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.

Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — Filing of TRAN-1—In the instant case, petitioner had attempted to upload GST TRAN-1 within stipulated time period, but he failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax.
Held that—In this case, petitioner may apply to the sixth respondent, the 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. — P.M. Abdul Hajee, Proprietor, Coastal Hardwares And Sanitaries (Now Coastal Enterprises) Vs. Goods Service Tax Council, New Delhi, The Principal Chief Commissioner, Central Goods And Service Tax, Ernakulam, The Commissioner, State Goods And Service Tax, Tax Tower, Thiruvananthapuram, The Goods And Service Tax Net Work Pvt. Ltd., The Asst. Commissioner of State Tax, State Goods And Service Tax, Thrissur And The Deputy Commissioner, State Goods And Service Tax (Kerala) , Kochi [2019] 8 TAXLOK.COM 003 (Ker)