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2019 (7) TMI 1194 - HC - GSTTransitional Credit - transition to GST regime - prayer to Nodal Officer, to forward writ petitioner's file to fourth respondent for reopening the aforesaid TRAN-01 - HELD THAT:- There is no dispute and disagreement that authorised representative of writ petitioner had considerable difficulty in going before the second respondent on 27.3.2019. It is also not in dispute that this was owing to lack of clarity about which Officer should hear the authorised representative of writ petitioner. In effect, there is no disputation that nothing happened on 27.3.2019 before the second respondent. This Court is of the considered view that it would be appropriate to direct the second respondent now hear out writ petitioner's authorised representative (pursuant to proceedings dated 26.3.2019 made by my predecessor learned Judge, more particularly paragraph-7 thereof) and pass orders within a fortnight therefrom on writ petitioner's grievance qua short credit including manual filing. Petition disposed off.
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