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 (8) TMI 973 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 28 (Ker.) – Input tax credit – migration to GST Regime – 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
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ns, the petitioner was required to upload FORM GST TRAN-1 for the said purpose. The case of the petitioner is that there occurred a mistake while uploading FORM GST TRAN-1 and as such, they are unable to generate FORM GST TRAN-2. It is stated by the petitioner that there is no provision to revise FORM GST TRAN-1 uploaded by the petitioner and as such, they are unable to take credit of the input tax available to them. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition. 2. Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Central Government Counsel. Having regard to the facts and circumstances of the case as also the orders passed in similar writ petitions
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