9911796707
TMI Blog2019 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... J. PETITIONER [BY SRI RAVI RAGHAVAN A/W SMT.MANASI KHARE, ADVS.] RESPONDENTS [BY SMT. M.R. VANAJA, ADV. FOR R-1; SRI VIKRAM A. HUILGOL, ADV. FOR R-2 TO R-3 & R-5 TO R-7; SRI T.K. VEDAMURTHY, AGA FOR R-4.] O R D E R The petitioner is a supplier of goods and services within the State of Karnataka, who has obtained registration under the Central Goods and Services Tax Act, 2017, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of particulars in Form GST-TRAN-01 to take credit of in put tax credit, submit the declaration electronically in Form GST TRAN-01 on the common Portal stating separately the amount of input tax credit of eligible duties and taxes to which he is entitled to. Hence, the petitioner was under the bonafide belief that submitting of Form GST TRAN-01 was not necessary at the time of submitting Form G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Form GST TRAN-02 is required to file subsequent to filing of Form GST TRAN-01. Form GST TRAN-02 is only a statement, whereas Form GST TRAN- 01 is a return. Dispensing with Form GST-TRAN- 01 and submitting the statement in Form GST TRAN-02 would defeat the purpose and object of the rules. 5. Learned counsel submitted that sub clause(iii) of clause (b) of sub rule (4) of rule 117 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to achieve the object of the provisions, this Court finds it appropriate to direct the Nodal Officer to consider the request of the representation submitted by the petitioner dated 25.09.2018 and 16.11.2018 at Annexure-F and G respectively in accordance with law and take decision in an expedite manner.
Writ petition stands disposed of in terms of the above. X X X X Extracts X X X X X X X X Extracts X X X X
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