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2019 (7) TMI 1379 - HC - GSTTransitional Credit - inaction on the part of the respondents in accepting TRAN-1 - HELD THAT - The petitioner is granted liberty to ventilate his grievance by forwarding complete documents along with the representation stating his grievances to the Nodal Officer/GST-N, Indore who in turn will forward the matter to the higher authority, constituted by the Department to look into all such grievances. Petition disposed off.
Issues involved: Allegation of inaction in accepting TRAN-1 due to technical fault in the website.
The petitioner alleged inaction by the respondents in accepting TRAN-1 due to a technical fault on the website. The petitioner contended that despite filing a detailed return, they were unable to fill and upload TRAN-1. The respondent's counsel informed the court about the appointment of a Nodal Officer to address such grievances, who forwards the matter to GST-N, New Delhi for resolution. The court directed that the petitioner's grievance should be looked into by the Nodal Officer/GST-N, New Delhi. The petitioner was granted liberty to submit complete documents and a representation of grievances to the Nodal Officer/GST-N, Indore. The Nodal Officer would then forward the matter to the higher authority for resolution. The petitioner was instructed to provide detailed information within 30 days, and a decision on the matter was to be made within 60 days in accordance with the law.
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