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Issues: Whether the petitioner's grievance regarding non-reflection of TRAN-01 credit under the GST regime should be considered by the concerned Nodal Officer and Redressal Committee by way of representation.
Analysis: The petition was not decided on merits. The petitioner was granted liberty to file a detailed representation before the Nodal Officer within the stipulated time. Any such representation, along with any earlier representation, was directed to be forwarded to the I.T. Redressal Committee after verification by GSTN. The Committee was required to decide the matter under clause 5.4 of Circular No.39/13/2018-GST dated 03.04.2018 by passing a speaking order and after affording an opportunity of hearing. The petitioner was also permitted to lead evidence in support of the claim.
Conclusion: The grievance was relegated to the statutory redressal mechanism and no merits determination was made by the Court.
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