Case Law Details
Naga Distributors Vs. UOI & Ors. (Kerala High Court)
High Court held that If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he 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, the learned Government Pleader, as well as the learned Standing Counsel for the fourth respondent, besides perusing the record.
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