2018 (8) TMI 1736

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....r>K. Ravichandrabaabu, J. For the Petitioner  : Mr.S.Muthuvenkataraman For the Respondents : Mrs.R.Hemalatha, Mr.V.Sundareswaran, Mr.J.Kumaran ORDER Mrs.R.Hemalatha, learned Senior Standing Counsel takes notice for the respondents 3 & 4. Mr.V.Sundareswaran, learned Senior Panel Counsel takes notice for the respondents 1 & 2. Mr.J.Kumaran, learned Government Advocate (P) takes notice for t....

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....e CGST Act, 2017 r/w Section 140 of the TNGST Act, 2017, such input tax credit fails to appear in the electronic credit, despite the fact that the petitioner duly complied with the requirements for transition of credit on input tax, the un-utilized amount in the return relating to the period ending with the day immediately preceding the date on which GST Act, 2017 came into force. It is contended ....

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....refore, when such Grievance Redressal Mechanism has already been formed by the Central Board of Indirect Taxes and consequently, a Nodal Officer is also appointed by the State Government, it is for the petitioner/Assessee, to submit their application ventilating their grievance in accordance with the said circular, before the concerned Nodal Officer. 6. Accordingly, this writ petition is disposed....