HC : Directs application before Nodal Officer for failure to submit TRAN-1 due to system error

HC disposes writ, directs Nodal Officer to facilitate the petitioner in uploading FORM GST TRAN-1, without reference to the time-frame; Notes petitioner’s plea that, while it attempted to upload the Form within the time, it failed because of some system error; Referring to Circular issued by the Government of India for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal”, directs appellant to app...