E.V. RADHA KRISHNA KURUP Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, KERALA – 2018 (7) TMI 1829 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 8 (Ker.) – Unable to upload FORM GST TRAN-1 – Input tax credit – 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 – Held that:- It is deemed appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer app
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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 directions so as to enable him to take credit of the input tax available to him at the time of migration. 2. Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Standing Counsel for the fourth respondent. Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner. Or
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