Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. The grievance of the petitioner in the writ petition is that they were unable to upload FORM GST TRAN-1 to take credit of input tax available to them at the time of migration, within the time stipulated. It is alleged by the petitioner that though they have attempted to upload FORM GST TRAN-1 within the time, they were not able to do so on account of some system error. The petitioner, therefore, seeks appropriate directions so as to enable them to take credit of the input tax available to them 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 additional sixth 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 seventh respondent, the Nodal Officer appointed to resolve the issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered and appropriate decision shall be taken by the additional seventh respondent within a week thereafter. Needless also to say that if it is found that the petitioner could not upload FORM GST TRAN-1 for reasons not attributable to them, appropriate action shall be taken to enable them to take credit of the input tax available to them at the time of migration.