2019 (5) TMI 172

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....BY SRI RAVI RAGHAVAN, ADV.]   RESPONDENTS [BY SRI VIKRAM HUILGOL, HCGP.]   O R D E R Learned High Court Government Pleader accepts notice for the respondents. The petitioner has sought for a writ of mandamus directing respondent No.5 to consider Annexures - G and H dated 16.11.2018 and 04.01.2019 to enable the petitioner to file Form GST TRAN - 2 either on the common portal o....

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....,63,789/- but could not upload the Form due to technical error in not filling the details of inputs held in stock in table 7B of FORM GST TRAN - 1. The same not been accepted, the petitioner made complaint to respondent No.2 seeking redressal of the technical glitch. It is submitted that further the petitioner has approached respondent No.5 seeking redressal of the technical glitch and to enabl....

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....ted date i.e., 01.07.2017. The technical error committed in the FORM GST TRAN -1 is the major flaw for the portal to accept FORM GST TRAN - 2. As such, the Nodal Officer appointed under the Circular dated 03.04.2018 is empowered to consider the request of the petitioner to accept FORM GST TRAN - 2. 5. Learned High Court Government Pleader appearing for the respondents does not dispute the factu....

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....N - 2 within the time prescribed. The object and purpose of the transitional provisions has to be achieved to its logical end and the same cannot be rejected/denied on technicalities. - 8. Hence, the respondent No.5 - Nodal Officer is directed to redress the grievance of the petitioner in accordance with law to enable the petitioner to file FORM GST TRAN - 2. The compliance of the same shall be....