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2019 (7) TMI 140 - HC - GSTRectification of Form GST TRAN- 01 and filing Form GST TRAN-02 - HELD THAT - The process having been initiated for permitting the petitioner to rectify the GST Form TRAN-01 and to file Form GST-TRANS-02 as recommended by the Nodal Officer, no further direction as sought for, is necessary - respondent No.3 shall expedite the process of considering the recommendation of the Nodal Officer to permit the petitioner to rectify the GST Form TRAN-01, and further to file Form GST TRAN-02. Compliance shall be made in an expedite manner, preferably within a period of eight weeks from the date of receipt of a copy of the order. Petition disposed off.
Issues:
1. Rectification of Form GST TRAN-01 and filing of Form GST TRAN-02 for availing eligible credit in electronic credit ledger. Analysis: The petitioner, a trader registered under the Karnataka Value Added Tax Act, sought direction to reopen the GST common portal to rectify Form GST TRAN-01 and file Form GST TRAN-02 to avail eligible credit. It was noted that the petitioner mistakenly filled stock information in Cl.7(D) instead of Cl.7(A) and/or 7(B) of TRAN-01. Despite multiple requests for rectification, no positive response was received, leading to the filing of the petition. The learned counsel for the respondents informed that the Nodal Officer recommended permitting the petitioner to rectify Form GST TRAN-01, and follow-up action was initiated to expedite the process. Considering this development, the court found that the grievance of the petitioner was being addressed adequately, rendering the need for further direction unnecessary. The court emphasized the importance of expediting the process of rectification and filing Form GST TRAN-02, directing respondent No.3 to ensure compliance within eight weeks from the date of the order. In conclusion, the petition was disposed of based on the ongoing process initiated to allow the petitioner to rectify Form GST TRAN-01 and file Form GST TRAN-02. The court's order focused on ensuring the timely and efficient completion of the rectification process, emphasizing the importance of compliance within the specified timeframe for the benefit of the petitioner.
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