2020 (1) TMI 27

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... application/representation submitted by the petitioner before the Nodal Officer/respondent No.1 has remained unconsidered - the Nodal Officer is obligated to consider the application/representation seeking permission to upload GST TRAN-2 Form electronically or manually. Petition disposed off. - W.P.No.52413/2019 (T-RES) - - - Dated:- 17-12-2019 - MRS. S.SUJATHA J. PETITIONER ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctivity of wholesale trade of desktop computers, portable laptops, computer accessories, mobiles and gadgets etc. The petitioner was registered as a dealer under the provisions of the Karnataka Value Added Tax Act, 2003 ( KVAT Act for short). On introduction of new tax regime i.e. Goods and Services Tax with effect from 01.07.2017, the petitioner is registered under the provisions of the Goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the petitioner hence, the petitioner was constrained to file the GST TRAN-2 Form manually, but the same has not been accepted by the respondent-Authorities. 4. Having regard to the facts and circumstances of the case, it is evident that the application/representation submitted by the petitioner before the Nodal Officer/respondent No.1 has remained unconsidered. In the light of the dec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X