Filing of Return—Migration to GST regime— Unable to form upload TRANS-1—transitional credit—In the instant case, grievance of petitioner is that due to technical glitches he was unable to upload TRAN-1 within stipulated time period.

Held that— The petitioner-company is therefore relegated before the concerned Nodal Officer (Commissioner) at Bengaluru, before whom the representations already filed by the petitioners-company or which may be now filed afresh with the relevant evidence will be decided by the said Nodal Officer and all the issues relating to administration and technical difficulties faced by the petitioner as raised in the writ petitions will be decided on merits - petition disposed off.[INDUSIND MEDIA COMMUNICATIONS LTD., GRANT INVESTRADE LIMITED VERSUS UNION OF INDIA, GST COUNCIL AND OTHERS] [ KARNATAKA HIGH COURT]