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Nodal Officer is obligated to consider the application/representation seeking permission to upload GST TRAN-2 Form electronically or manually.

Transitional Credit — The petitioner sought a direction to the respondents to open the GST Common Portal thereby allowing the petitioner to submit Form GST TRAN-2 or direct the respondents to accept the Form GST TRAN-2 already filed manually and enable the petitioner to avail the benefit of transit credit. The representation submitted by the petitioner before the Nodal Officer remained unconsidered. In the light of Section 140 read with Sections 142 and 172 of the CGST Act as well as Rule 117 (1) of the CGST rules and the Circular dated 03.04.2018, directed the Nodal to consider the representation submitted by the petitioner and take a decision in an expedite manner. — Amiable Electronics Pvt. Ltd. Vs. The Nodal Officer Joint Commissioner of Commercial Taxes And Others [2019] 19 TAXLOK.COM 090 (Karnataka)