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2019 (7) TMI 140

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..... NS-02 as recommended by the Nodal Officer, no further direction as sought for, is necessary - respondent No.3 shall expedite the process of considering the recommendation of the Nodal Officer to permit the petitioner to rectify the GST Form TRAN-01, and further to file Form GST TRAN-02. Compliance shall be made in an expedite manner, preferably within a period of eight weeks from the date of recei .....

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..... and Services Tax Act, 2017, the petitioner has been granted Registration Certificate in terms of Section 140 of the Act, which provides for transitional arrangements for input tax credit. 3. The petitioner being registered, has claimed in put tax credit to which it was entitled to, by filing GST Form TRAN-01. However, while uploading the information of Form GST TRAN-01 , by mistake th .....

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..... 5. In view of the aforesaid, more particularly, the process having been initiated for permitting the petitioner to rectify the GST Form TRAN-01 and to file Form GST-TRANS-02 as recommended by the Nodal Officer, no further direction as sought for, is necessary. 6. However, respondent No.3 shall expedite the process of considering the recommendation of the Nodal Officer to permit .....

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