2019 (2) TMI 424 – KARNATAKA HIGH COURT – TMI – Filing of Form GST TRAN – 1 – petitioner made several complaints before the Nodal Officer, but the same has not been considered so far – Held that:- It is hardly required to be stated that the Nodal Officer appointed under the Central Goods & Services Tax (CGST) and State Goods & Services Tax (SGST) Acts is obligated to consider the complaint of the petitioner and take a decision in the matter. However, the same has not been done, it is imperative for this Court to direct respondent No.7 – Nodal Officer to consider the complaint/representation made by the petitioner at Annexures-H and K to the writ petition and take a decision in accordance with law in an expedite manner – petition disposed o
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the transitional credit of an amount of ₹ 9,74,57,802/- in their electronic credit ledger. 2. It is the contention of the petitioner that after the GST regime has been implemented in India, the petitioner filed GST TRAN-I claiming credit of ₹ 9,74,57,802/- in Column – 5 of Table 5(a) of Form GST TRAN – 1 well within the time prescribed by the statute. Revised Form GST TRAN – 1 was filed by the petitioner on 27.12.2017 after including the details of goods sent to job worker and held in his stock on behalf of the principal manufacturer in terms of Section 141 of CGST Act credit pertaining to job work. However, credit claim was indicated only in Column – 5 of Table 5(a) but not in Column – 6. The electronic credit ledger reflected
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