https://www.taxtmi.com/caselaws?id=363658 Rule 117 of the Chhattisgarh GST Rules, 2017 provided the transitional mechanism for filing FORM TRAN-1, and the 3 April 2018 circular established a grievance-redressal procedure for taxpayers facing technical glitches on the GST portal. Where such a structured process existed, including identification of affected taxpayers and appointment of nodal officers, the grievance was to be pursued through that mechanism rather than through immediate writ relief. The petitioner was therefore directed to submit a representation with supporting documents to the nodal officer, and the authority was required to examine it under the prescribed procedure. en-us Mon, 14 May 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363658 Rule 117 of the Chhattisgarh GST Rules, 2017 provided the transitional mechanism for filing FORM TRAN-1, and the 3 April 2018 circular established a grievance-redressal procedure for taxpayers facing technical glitches on the GST portal. Where such a structured process existed, including identification of affected taxpayers and appointment of nodal officers, the grievance was to be pursued through that mechanism rather than through immediate writ relief. The petitioner was therefore directed to submit a representation with supporting documents to the nodal officer, and the authority was required to examine it under the prescribed procedure. Case-Laws GST Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363658