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2019 (2) TMI 424

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..... at 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- .....

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..... ch has crept in while filing the GST Tran 1 form because of which the petitioner is deprived of 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) .....

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..... f 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 and is ordered accordingly. Writ petition stands disposed of .....

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