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TMI Blog2020 (1) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... MI - Filing of GST TRAN-1 Form - transitional credit - Section 140 (3) of CGST Act - HELD THAT:- The review petitioners placed reliance upon the judgment in M/S. MALIKA VEETIL AGENCIES VERSUS THE STATE TAX OFFICER SGST DEPARTMENT, PUNALUR, THE NODAL OFFICER FOR STATE GST STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM, THE NODAL OFFICER/DEPUTY COMMISSIONER CENTRAL GST AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 28-10-2019 - THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FOR THE PETITIONER : SRI.P.R.SREEJITH FOR THE RESPONDENT : SRI.K.P.HARISH, SR.GOVT.PLEADER SMT.S.K.DEVI ORDER [ RP No.945/2019, RP No.946/2019, RP No.948/2019, RP No.974/2019 ] These review petitions are filed by the Goods and Services Tax Council along with Union Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the petitioner to apply to the Nodal Officer concerned to have the issue resolved. 5. So, here too, the petitioner may apply to the Nodal Officer, the second respondent. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner's uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so. 6. I may also observe t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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