Filing of Return— TRAN-1— Transition to GST regime—Input tax credit—In the instant case, petitioner seeks directions to enable him to take credit of the available input tax because he failed to file TRAN-1 because of some system error.

Held that— There is a circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.”

So, in this case also, 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. Ordered so. — Biju M., Proprietor, Pmr Enterprises Vs. Union of India, Through Its Secretary (Revenue) , Ministry of Finance, New Delhi, The Principal Secretary, Finance (Gst Wing) Finance (Rev-1) Department, New Delhi, GST Council, Through Its Chairperson, Department of Finance, New Delhi, Goods And Services Tax Network, New Delhi, State Tax Officer, Goods And Service, Alappuzha And Principal Nodal Officer (Tech) /Deputy Commissioner, Kochi [2019] 9 TAXLOK.COM 001 (Ker)