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GST TRAN-02 could not be accepted unless Form GST TRAN-01 has filed

Shanti Prime Publication Pvt. Ltd.

Filing of Return — Grievance of the petitioner that his attempt to file Form GST TRAN-02 on 28.03.2019 was a futile exercise due to technical error of not filing Form GST-TRAN-01. The respondent submitted that the petitioner having not opted to submit Form GST TRAN-1 now cannot seek for redressal of his grievance. Court is of the considered view that Form GST TRAN-2 was not available on the Portal till March 2018. It may be for various reasons. Thus, to achieve the object of the provisions, it appropriate to direct the Nodal Officer to consider the representation. — Arvind Beauty Brands Retails Pvt. Ltd. Vs. The Union of India Through Its Revenue Secretary Department of Revenue Ministry of Finance, The Central Board of Indirect Taxes And Customs, The Goods And Services Tax Council [2019] 13 TAXLOK.COM 049 (Karnataka)