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2020 (1) TMI 137 - HC - GSTFiling of GST TRAN-1 Form - transitional credit - Section 140 (3) of CGST Act - HELD THAT:- The review petitioners placed reliance upon the judgment in M/S. MALIKA VEETIL AGENCIES VERSUS THE STATE TAX OFFICER SGST DEPARTMENT, PUNALUR, THE NODAL OFFICER FOR STATE GST STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM, THE NODAL OFFICER/DEPUTY COMMISSIONER CENTRAL GST AND CENTRAL EXCISE, KOCHI, THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM AND UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, NEW DELHI [2019 (2) TMI 916 - KERALA HIGH COURT] where this Court left the decision of the Nodal Officer concerned to decide whether delay in uploading details was attributable to the writ petitioners or not - The writ petitioners have no objections in giving similar directions. The review petitions are allowed holding that the directions in the said judgment would govern this matter as well - review petitions allowed.
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