Shanti Prime Publication Pvt. Ltd.
Transitional Credit — The petitioner was aggrieved by the action of the Revenue in not permitting it to correct an error which occurred when filing Form GST TRAN-1, due to which the eligible credit under the earlier indirect tax law could not be transferred to the electronic credit ledger of the petitioner under the GST regime - The petitioner claimed to have filed both Form GST TRAN-1 and the revised Form GST TRAN-1 within the stipulated time - Hence the present writ petition.
Held that—“In view of the aforesaid, even on the technical glitches arising out of the petitioner/assessees inadvertence requires to be addressed by the Nodal Officers appointed in terms of Circular instructions dated 03.04.2018 supra. The object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. Hence, keeping open all the rights and contentions of the parties, it would be appropriate for this Court to direct the petitioner to approach the Nodal Officer appointed for the State of Karnataka in terms of circular dated 03.04.2018. — Kongovi Private Limited Vs. The Union of India Through Its Revenue Secretary, Department of Revenue, Ministry of Finance  10 TAXLOK.COM 064 (Karnataka)