M/s. Sri Krishna Chemical Industries Versus The Government of Tamil Nadu, Goods and Service Tax Network (GSTN) , Goods and Service Tax Council, The Nodal Officer for State GST – Joint Commissioner of GST (CT-1) , The Assistant Commissioner of GST (CT-3) – 2018 (9) TMI 1764 – MADRAS HIGH COURT – [2018] 59 G S.T.R. 54 (Mad) – Unable to upload Form GST TRAN–1 – Transitional credit – migration to GST Regime – Held that:- The fifth respondent is directed to forward the representation of the petitioner dated 30.07.2018 to the fourth respondent, being the Nodal Officer, within a period of one week from the date of receipt of a copy of this order – petition disposed off. – W.P.(MD)No.19462 of 2018 Dated:- 17-9-2018 – Mrs. J. Nisha Banu J. For the
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account of some technical glitches. 4. The learned Counsel for the petitioner submitted that the Central Board of Indirect Taxes (CBIC) and Customs, in order to redress the grievances faced by taxpayers owing to technical glitches on GST, has issued a circular in Circular No.39/13/2018-GST, dated 03.04.2018, based on which, Grievance Committee was constituted and Nodal Officers were also appointed to address the problems of taxpayers. 5. The learned Counsel for the petitioner further submitted that the petitioner has made a detailed representation, narrating all facts, dated 30.07.2018, before the jurisdictional assessing officer, namely, the fifth respondent herein, who has to forward the representation of the petitioner to the Nodal Offi
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