Input tax credit—Filing of return GST TRAN-1—In the instant case, the petitioner had attempted to upload the form GST TRAN-1 within the time, but he failed because of some system error.
Held that— Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submits that this Court on earlier occasions permitted the petitioners to apply to the Nodal Officer for the issue resolution.
 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.
Petition disposed off.[2018] 1 TAXLOK.COM 39 (Kerala) [CEE PEE MARBLE & GRANITE VERSUS GST COUNCIL] [2018] 2 TAXLOK.COM 192 (Kerala)