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2019 (7) TMI 139 - HC - GSTUnable to upload Form GST TRAN-02 - It is the grievance of the petitioner that his attempt to file Form GST TRAN-02 on 28.03.2019 was a futile exercise due to technical error of not filing Form GST-TRAN-01 - HELD THAT:- This Court is of the considered view that Form GST TRAN-2 was not available on the Portal till March 2018. It may be for various reasons, Form GST TRAN-1 was not submitted by the petitioner well within the extended period provided - Considering the transitional period and to achieve the object of the provisions, this Court finds it appropriate to direct the Nodal Officer to consider the request of the representation submitted by the petitioner dated 25.09.2018 and 16.11.2018 at Annexure-F and G respectively in accordance with law and take decision in an expedite manner. Petition disposed off.
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