Court orders respondents to present petitioner's case to Nodal Officer for revision of transitional form

The High Court disposed of the writ petition and directed the respondents to present the petitioner's case before the Nodal Officer. The Nodal Officer was instructed to take appropriate action to revise the transitional form, TRAN-1, within 30 days from the receipt of the court's order.

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Issues: Failure to allow rectification of error on GST Portal despite multiple representations.

Analysis:
The petitioner filed a petition stating that the respondents did not allow rectification of an error on the GST Portal despite several representations. The petitioner had submitted a TRAN-1 form on the online GST Portal but realized a mistake in not claiming credit for State Tax amounting to Rs. 5,73,510 as shown in the Value Added Tax Return. Despite attempts to upload and revise the form, the petitioner was unsuccessful. Various representations were made to the respondents regarding this issue.

The respondent's counsel, representing the Union of India, acknowledged the petitioner's grievance and informed the court about the appointment of a Nodal Officer to address such cases based on executive instructions dated 01/04/2009. The counsel assured that the petitioner's matter would be reviewed by the authorities, and the Nodal Officer would make a decision in accordance with the law.

Considering the respondent's submission, the High Court disposed of the writ petition and directed the respondents to present the petitioner's case before the Nodal Officer. The Nodal Officer was instructed to take appropriate action to revise the transitional form, TRAN-1, within 30 days from the receipt of the court's order. The court also ordered the issuance of a certified copy as per the rules.

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