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The case of petitioner is that there was a mistake while uploading FORM GST TRAN-1 and as such, they are unable to generate FORM GST TRAN-2. Court directed the petitioner to prefer a representation pointing out the grievance before the Nodal Officer appointed to resolve the issues of this nature.

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Migration to GST—Input tax credit— The case of petitioner is that there was a mistake while uploading FORM GST TRAN-1 and as such, they are unable to generate FORM GST TRAN-2.
Held that— It is appropriate to dispose of the writ petition permitting the petitioner to prefer a representation pointing out the grievance before the additional eighth respondent, the Nodal Officer appointed to resolve the issues of this nature - petition disposed off.
[G And C Infra Innovations Versus Union Of India Represented By Secretary, Ministry Of Finance (Department Of Revenue) , New Delhi, The Commissioner, State Goods And Services Tax Dept., Thiruvananthapuram, The Gst Council, Represented By Secretary, New Delhi, The Principal Commissioner, Kochi, The Nodal Officer, Goods And Services Tax Network, New Delhi And The Assistant Commissioner, Kochi ] [2018] 2 TAXLOK.COM 298 (Ker)

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