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The aforesaid decision relied upon by the learned counsel for the petitioner has already reached the next stage relating consideration of the grievance of the petitioner therein. Therefore, the cited decision has no assistant to the present petition. Accordingly, writ petition stands dismissed as pre-mature.

Transitional Credit — The petitioner sought writ of Mandamus or a direction in the nature of mandamus directing the third Respondent to reopen the GST common portal for rectifying Form GST TRAN-01 filed on 18.10.2017 enabling Petitioner to claim entire CENVAT Credit available in terms of Section 140 of the CGST Act. The petitioner has to approach the Nodal Officer, GST to address the products of the petitioner but instead of approaching Nodal Officer of GST, the petitioner has rushed to Court. Petitioner is at liberty to approach Nodal Officer, in terms of the endorsement dated 08.05.2019 Annexure-F. — Paxal Corporation Vs. The Nodal Officer/ The Commissioner of Commercial Taxes (GST) Gandhinagar, Bangalore, Union of India Ministry of Finance Department of Revenue, Principal Chief Commissioner-Division 2 Central Goods and Service Taxes, Benglauru [2019] 15 TAXLOK.COM 059 (Karnataka)