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2020 (1) TMI 28 - HC - GSTPermission to insert/fill Part-7B of Table 7(a) of TRAN-1 also filing of TRAN- 2 - transitional credit - main grievance of the petitioner is that GST TRAN-2 Form could not be uploaded by the petitioner under the common portal since there was some defects in uploading the TRAN-1, more particularly, Part-7B of Table 7(a) of TRAN-1 was left blank - HELD THAT:- This Court in M/S. ARVIND LIFESTYLE BRANDS LTD., VERSUS THE UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL [2019 (5) TMI 172 - KARNATAKA HIGH COURT], in the context of uploading of GST TRAN-2 Form on the very same reason of the defective TRAN-1, directed the petitioner to approach the Nodal Officer to avail the benefit of the Circular dated 03.04.2018 to upload the TRAN-2 in GST Portal. The petitioner is directed to approach the Nodal Officer-respondent No.4. Respondent No.4 shall consider the case of the petitioner - Petition disposed off.
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