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2019 (6) TMI 54 - HC - GSTGST TRAN-I form - grievance of the petitioner is that he had applied manually before the respondents for processing of GST TRAN-I form but his application has been rejected due to which he is likely to suffer loss of the credit - HELD THAT - Considering the facts and circumstances of the case, but without prejudice to the merits of the case, respondents are directed to allow the petitioner to make fresh application and in case the petitioner moves any application within next 15 days from today, his application shall be considered and processed by the respondents in accordance with law. Petition disposed off.
Issues involved:
- Correction in cause title of the petitioner - Rejection of application for processing GST TRAN-I form - Direction to allow petitioner to make a fresh application Correction in cause title of the petitioner: The petitioner sought a correction in the Cause Title of the case, requesting the name to be changed to "M/s Shunti Bunty Automobiles Pvt Ltd" from "M/s Shunti Bunty Motors Pvt. Ltd." The court permitted this correction to be made during the course of the day. Rejection of application for processing GST TRAN-I form: The petitioner had manually applied to the respondents for processing the GST TRAN-I form, which was subsequently rejected. The petitioner expressed concern over potential loss of credit due to this rejection. The court, without delving into the merits of the case, directed the respondents to allow the petitioner to submit a fresh application. The court emphasized that if the petitioner submits a new application within the next 15 days, it should be considered and processed by the respondents in compliance with the law. Direction to allow petitioner to make a fresh application: In light of the facts and circumstances presented, the court issued a directive for the respondents to permit the petitioner to file a fresh application for processing the GST TRAN-I form. The court's decision aimed to address the petitioner's grievance and ensure that the application process is conducted appropriately. Consequently, with the given direction, the writ Tax petition was disposed of by the court.
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