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It is imperative for this Court to direct respondent No.7 – Nodal Officer to consider the complaint / representation made by the petitioner at Annexures-H and K to the Writ Petition and take a decision in accordance with law in an expedite manner and is ordered accordingly.

Shanti Prime Publication Pvt. Ltd.

Registration under GST — The petition is filed for seeking a direction to the respondents to permit the petitioners to correct the bonafide error which has crept in while filing the GST Tran-1 form because of which the petitioner is deprived of the transitional credit in their electronic credit ledger. The Nodal Officer appointed under the CGST and SGST Acts is obligated to consider the complaint of the petitioner and take a decision in the matter. However, the same has not been done. Thus, it is imperative to direct Nodal Officer to consider the complaint made by the petitioner. — N.P. Infra Projects Pvt. Ltd. Vs. Union of India And Others [2019] 12 TAXLOK.COM 102 (MP)