The Nodal Officer For State GST vs. M/S. A.M.Distributor - Kerala High Court, 29 October 2019

Dated this the 29th day of October 2019 This review petition is filed by the State. The matter is relating to delay in uploading GST TRAN-I and certain form GST TRAN-II. The petitioners attributed to technical glitch. In fact, similar issue was considered by this Court in WP(C) No.41337/2018 and ordered as follows:- “4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to apply to the Nodal Officer concerned to have the issue resolved.

So, here too, the petitioner may apply to the Nodal Officer, the second respondent. 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.

I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration.”

RP.No.1002 OF 2019 IN WP(C). 3815/2019 4

In the light of decision as above, the judgment has to be reviewed. The Nodal Officer has to take a decision, whether failure in uploading attributable to the technical glitch or not. The Nodal Officer following the directions in the judgment in WP(C) No.41337/2018, shall take a decision in this matter as well. All the directions in the above judgment would govern this matter also. Accordingly, the review petition is disposed. A.MUHAMED MUSTAQUE JUDGE SAS/29/10/2019 //// P.A. TO JUDGE