2018 (9) TMI 543

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.... of Tamil Nadu<br>GST<br>2018 (9) TMI 543 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 21-8-2018<br>W. P. Nos. 21321 to 21323 of 2018 - -<br>GST<br>Mr. K. Ravichandrabaabu J. For the Petitioner : Mr.K.R.Krishnan (in WP. Nos.21321 to 21323 of 2018) For the Respondents : Mrs.G.Dhana Madhri Government Advocate (Tax) For R1 & R6 Mr.S.R.Sundar st....

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....s to submit the FORM GST-TRAN 1 in Column No.7(a) or electronically or manually by correcting the error of filing in Column 7(d) and accept the same as being in compliance with the provisions of Section 140 of the Central Goods and Services Tax Act 2017 / Section 140 of the Tamil Nadu Goods and Services Tax Act 2017 read with Rule 117 of the Central Goods and Services Tax Rules 2017 / Rule 117 of ....

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.... Government of Tamil Nadu vide proceeding dated 18.05.2018 already nominated a State Level Nodal Officer to address the problem faced by the tax payers. Therefore, 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 petitioners/Assessees, to submit their ....