B.M. Reeja v. State Tax Officer
Date: July 16, 2018
Subject Matter
Assessee who failed to upload Form GST TRAN-1 because of system error can apply to Nodal Officer under Circular 39/13/2018-CT
Summary
The petitioner claims that though he attempted to upload GST TRAN-1 within the time, he failed because of some system error. The petitioner, therefore, sought directions to enable him to take credit of the available input tax. The HC ruled that The G…
1. The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he failed because of some system error. The petitione…