Filing of return—In the instant case, the petitioner has failed to upload FORM GST TRAN-1 within the stipulated time.
Held that—The Government of India issued a circular for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.

The petitioner may apply to 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. M/S. GREEN NATURAL EXTRACTS PVT. LTD. VERSUS THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, ERNAKULAM, THE CHIEF COMMISSIONER, ERNAKULAM AND THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, THE UNION OF INDIA, NEW DELHI ] [2018] 3 TAXLOK.COM 011 (Ker)