TMI Blog2019 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 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 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017, is also a registered dealer under the Karnataka Value Added Tax Act, 2003. 2. 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 . Complaints/representations made thereafter with the respondents has not yielded any positive response, hence this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary at the time of submitting Form GST TRAN-02 for claiming credit part of the GST paid on the goods lying and supplied from July to December 2017 and thereafter came to know that Form GST TRAN-02 could not be accepted unless Form GST TRAN-01 was filed. Hence, that being the technical glitches, the Nodal Officer appointed under the provisions was required to redress the grievance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause(iii) of clause (b) of sub rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017, would make it clear that Form GST TRAN-2 has to be furnished subsequent to filing of Form GST TRAN-1 . The petitioner having not opted to submit Form GST TRAN-1 now cannot seek for redressal of his grievance by the Nodal Officer, since error, if any, committed by the petitioner cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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