EDAYAR METALS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the Form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax.

(2.) Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusing the record.

(3.) There is a circular issued by the Government of India for