TMI Blog2019 (5) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... N 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G and H dated 16.11.2018 and 04.01.2019 to enable the petitioner to file Form GST TRAN 2 either on the common portal or manually. 2. The petitioner Company is engaged in trading and supply of branded clothing and holding a plethora of fashion brands under their aegis. It is submitted that the petitioner was registered as a dealer under the Karnataka Value Added Tax Act, 2003. Subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the technical glitch. It is submitted that further the petitioner has approached respondent No.5 seeking redressal of the technical glitch and to enable the petitioner to file FORM GST TRAN 2 . However, the request of the petitioner made with respondents authorities has not yielded any positive results. Hence, this writ petition. 4. Learned counsel Sri. Ravi Raghavan appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the request of the petitioner to accept FORM GST TRAN 2 . 5. Learned High Court Government Pleader appearing for the respondents does not dispute the factual position. However, he submits that it is not permissible for accepting the FORM GST TRAN 2 unless the particulars of the same are made available in FORM GST TRAN 1. The said technical glitch can be addressed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, 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. 9. The petitioner shall appear before the respondent No.5 Nodal Officer today (26.04.2019) at 3.00 p.m. Respondent No.5 shall consider the case of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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