2018 (10) TMI 1616 – KARNATAKA HIGH COURT – 2019 (20) G. S. T. L. 10 (Kar.) – Unable to form upload TRANS-1 – migration to GST Regime – transitional credit – Held that:- The petitioner-company is therefore relegated before the concerned Nodal Officer (Commissioner) at Bengaluru, before whom the representations already filed by the petitioners-company or which may be now filed afresh with the relevant evidence will be decided by the said Nodal Officer and all the issues relating to administration and technical difficulties faced by the petitioner as raised in the writ petitions will be decided on merits – petition disposed off. – WRIT PETITION Nos.28653/2018 & 29276/2018 (T-RES) Dated:- 11-10-2018 – Dr. VINEET KOTHARI J. Mr. Monish Panda,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Data Base of the Respondent -Government. The assessment orders passed by the 7th Respondent – Asst. Commissioner of Commercial Taxes, Bangalore, has also been challenged in the present writ petitions. 3. The learned counsel appearing for the petitioners – company Mr. Monish Panda has urged that despite the representations filed to the Respondent- Commissioner, GST, Bengaluru – the Jurisdictional Officer, he has not been decided such representation after giving a proper and reasonable opportunity of hearing to the petitioner-assessee. 4. The learned counsel for the Respondent- Commercial Tax Department Mr. Vikram Huilgol however submits that a separate Nodal Officers at the level of Commissioner have been appointed by the Central Government
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed by the petitioners-company or which may be now filed afresh with the relevant evidence will be decided by the said Nodal Officer and all the issues relating to administration and technical difficulties faced by the petitioner as raised in the writ petitions will be decided on merits with due and reasonable opportunity of hearing to the petitioners and petitioners complying with the directions of said authority and filing requisite returns and declarations as per the relevant applicable Rules, Circulars and Notifications etc. 6. The petitioners-company should appear before the concerned authority in the first instance on 05.11.2018 at 11 AM and a period of two months is allowed to the said Nodal Authority to pass appropriate orders. Again
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =