Allow upload of Form GST TRAN-1 if could not be uploaded due to reasons not attributable to taxpayer: HC

Vinod G. Managing Partner National Motors Vs. UOI (Kerala High Court) Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. The grievance of the petitioner in the writ petition is that he was unable to upload FORM GST TRAN-1 to take credit of input tax available to him at the time of migration, within the time stipulated. It is alleged by the petitioner that though he has attempted to upload FORM GST TRAN-1 within the time, he was not able to do so on account of some system error. The petitioner, therefore, seeks appropriate...