9911796707
TMI Blog2020 (1) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of TRAN- 2 - transitional credit - main grievance of the petitioner is that GST TRAN-2 Form could not be uploaded by the petitioner under the common portal since there was some defects in uploading the TRAN-1, more particularly, Part-7B of Table 7(a) of TRAN-1 was left blank - HELD THAT:- This Court in M/S. ARVIND LIFESTYLE BRANDS LTD., VERSUS THE UNION OF INDIA, THE CENTRAL BOARD OF INDIRE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 04.07.2019 issued by respondent No.8 and the letter/order dated 16.08.2019 issued by respondent No.7 insofar as the petitioner is concerned, inter alia seeking a direction to the respondents to reopen the GST Common Portal to avail the eligible credit in the electronic credit ledger of the petitioner and permit the petitioner to insert/fill Part-7B of Table 7(a) of TRAN-1 and further permit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered dealer is required to submit a declaration electronically in Form GST TRAN-1 duly uploaded in common portal specified therein. 3. It is contended that the petitioner has uploaded GST TRAN-1 Form in GST Portal but due to non-filling of few columns in TRAN-1, TRAN-2 was not uploaded. In this background, the petitioner has filed the representation dated 22.03.2019 before respondent No.6- Superin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Nodal Officer to avail the benefit of the Circular dated 03.04.2018 to upload the TRAN-2 in GST Portal. This decision has been confirmed in Writ Appeal No.1840/2019 dated 27.11.2019 rejecting the appeal filed by the revenue. 6. For the reasons aforesaid, Annexure D dated 29.03.2019 issued by the respondent No.5 insofar as the petitioner is concerned is set aside. The petitioner is directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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