Failure to upload Form GST TRAN-1 due to technical glitches- HC directs Assessee to apply to Nodal Officer

Smartuff Glass Ltd. Vs Union of India (Kerala High Court) The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 2. Heard the learned counsel for the petitioner ...