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2019 (7) TMI 141

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..... igure mentioned in Form GST TRAN-1 appears to be a technical glitch arising out of the inadvertence of the petitioner. The proceedings are restored to the file of respondent No.6 to re-consider the request of the petitioner for redressal of the grievances in accordance with law - the impugned order at Annexure-A is set aside - petition disposed off. - WRIT PETITION No. 22368/2019 (T – RES) - .....

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..... he Karnataka Value Added Tax Act 2003. The petitioner while uploading Form GST TRAN- 1 noticed ₹ 1,16,45,079/- being unavailed credit of 50% in respect of the Capital goods has not been entered in their Electric ledger and filed a complaint with the help desk, but has not yielded any response. Several requests were made before the respondents- Authorities. Finally, respondent No.6 vide Ann .....

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..... same ought to have been considered by the respondent authorities in right perspective. 4. Learned counsel Smt. M.R. Vanaja appearing for the respondents 1 to 3, 5 to 8 justifying the impugned order submits that the typographical error could not be construed as technical glitches calling for interference of the Nodal Officer to redress the grievance of the petitioner. 5. Having he .....

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..... the petitioner to approach the Nodal Officer appointed for the State of Karnataka in terms of circular dated 03.04.2018. 6. In view of the aforesaid, impugned order at Annexure-A is set aside. The proceedings are restored to the file of respondent No.6 to re-consider the request of the petitioner for redressal of the grievances in accordance with law. The assessee shall appear .....

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