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TMI Blog2019 (8) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2019 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to Mr. Agrawal, is the appointed Nodal Officer for examining any grievance of the present kind. The grievance raised is that the representation has remained pending and not adjudicated upon. For the sake of facilitation to the respondents to appreciate the grievance which allows the petitioner to approach this Court, we are persuaded to take note of his statement made in paragraph 5 of the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 31/2018') opened the migration window for such class of persons who had filed Part A of Form GST REG-26 but could not file Part-B till 31.12.2017, and thereby allowed such class of persons to file belated returns, including Form GST TRAN-1. The petitioner having missed to migrate the said Service Tax registration by inclusion in Part B of Form GST REG-26 claimed the consequential benefit of tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner dated 11.07.2018 at Annexure-2 and a copy of which has been received in the Office of Commissioner on 27.08.2018 as manifest from the copy present at running Page-73 of the pleadings but the substance of the grievance, we have noted above and since the laches is on the part of the Nodal Officer, the respondent no. 5 in not taking necessary steps for disposal of the grievance so raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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