2019 (7) TMI 139

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....ES) - -<br>GST<br>MRS. S. SUJATHA J. PETITIONER [BY SRI RAVI RAGHAVAN A/W SMT.MANASI KHARE, ADVS.] &nbsp; RESPONDENTS [BY SMT. M.R. VANAJA, ADV. FOR R-1; SRI VIKRAM A. HUILGOL, ADV. FOR R-2 TO R-3 & R-5 TO R-7; SRI T.K. VEDAMURTHY, AGA FOR R-4.] &nbsp; O R D E R The petitioner is a supplier of goods and services within the State of Karnataka, who has obtained registration under the Cen....

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....7. Rule 117 of the CGST Rules provides for filing of particulars in Form GST-TRAN-01 to take credit of in put tax credit, submit the declaration electronically in Form GST TRAN-01 on the common Portal stating separately the amount of input tax credit of eligible duties and taxes to which he is entitled to. Hence, the petitioner was under the bonafide belief that submitting of Form GST TRAN-01 was ....

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.... the declaration in Form GST TRAN-01 is mandatory. Form GST TRAN-02 is required to file subsequent to filing of Form GST TRAN-01. Form GST TRAN-02 is only a statement, whereas Form GST TRAN- 01 is a return. Dispensing with Form GST-TRAN- 01 and submitting the statement in Form GST TRAN-02 would defeat the purpose and object of the rules. 5. Learned counsel submitted that sub clause(iii) of clau....