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2019 (5) TMI 172 - HC - GSTFiling of Form GST TRAN – 2 - extension of time limit - HELD THAT:- It is not in dispute that the FORM GST TRAN – 2 portal was not available when the petitioner filed FORM GST TRAN – 1. In such circumstances, non-mentioning of certain quantity of goods held in stock in column 7B of FORM GST TRAN – 1 appears due to bonafide mistake or inadvertence. Hence, in terms of the Circular instructions dated 03.04.2018, the Nodal Officer is required to redress the grievance of the petitioner to enable the petitioner to file FORM GST TRAN – 2 within the time prescribed. The object and purpose of the transitional provisions has to be achieved to its logical end and the same cannot be rejected/denied on technicalities. The respondent No.5 – Nodal Officer is directed to redress the grievance of the petitioner in accordance with law to enable the petitioner to file FORM GST TRAN – 2. The compliance of the same shall be in an expedite manner - petition disposed off.
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