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2019 (4) TMI 1245 - ORISSA HIGH COURTRectification of mistake in GST TRAN-1 of the petitioner’s declaration - transitional credit - post GST Regime - main contention of the petitioner is that the petitioner while putting his Form has committed an error - whether the petitioner has a prima facie case for consideration? HELD THAT:- High Court of Madras, in the case of MSR Iron and Steel Industries India Private Limited and others v. Joint Commissioner of Sale Taxes, Coimbatore Division, Coimbatore and others [2018 (9) TMI 543 - MADRAS HIGH COURT] has held that A circular has been already issued on 03.04.2018 by the Central Board of Indirect Taxes, by setting up a Grievance Redressal Mechanism to address certain grievance of the Assesses, which contemplates the appointment of a Nodal Officer to address the problem faced by the tax payers due to the problem faced by such people in the GST portal during the transitional period. The GST Council is directed to reconsider since the time is extended - the matter is remitted back to the GST Council to reconsider the case taking into consideration the case cited - petition disposed off.
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