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2019 (8) TMI 1395 - HC - GSTRectification of Form GST TRAN-01 - CENVAT Credit available in terms of Section 140 of the CGST Act - transitional credit - HELD THAT:- From perusal of Annexure-F it is evident that the concerned Authority has requested the petitioner to approach Nodal Officer, GST in order to set right the technical breach. Learned counsel for the petitioner has relied on the decision in M/S. MANJUNATHA DESIGNER TILES VERSUS THE NODAL OFFICER/PRINCIPAL CHIEF COMMISSIONER – DIVISION 7, CENTRAL GOODS AND SERVICE TAXES BENGALURU AND OTHERS [2019 (7) TMI 140 - KARNATAKA HIGH COURT], wherein direction has been issued to the Nodal Officer GST - From perusal of Annexure-F it is evident that the concerned Authority has requested the petitioner to approach Nodal Officer, GST in order to set right the technical breach - The aforesaid decision relied upon by the learned counsel for the petitioner has already reached the next stage relating consideration of the grievance of the petitioner therein. Therefore, the cited decision has no assistant to the present petition. Petition dismissed as pre-mature.
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