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2020 (1) TMI 27 - HC - GSTFiling of Form GST TRAN-2 - transitional credit - transition to GST regime - Section 140(3) of the CGST Act, 2017 read with Rule 117(4)(b)(iii) of the CGST Rules, 2017 and Section 172 of CGST Act, 2017 - HELD THAT:- It is evident that the application/representation submitted by the petitioner before the Nodal Officer/respondent No.1 has remained unconsidered - the Nodal Officer is obligated to consider the application/representation seeking permission to upload GST TRAN-2 Form electronically or manually. Petition disposed off.
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