2019 (7) TMI 141

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....vs.] Respondents [By Smt. M.R. Vanaja, Adv. For R-1 TO R-3 & R-5 TO R-8; Sri T.K. Vedamurthy, AGA For R-4.] O R D E R The petitioner has challenged the communication dated 24.04.2019 issued by the respondent No.6, whereby the request of the petitioner to credit 50% of the capital goods for the period April 2017 to June 2017 in Form GST TRAN-1 has been denied. 2. The petitioner is a Company eng....

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....avan appearing for the petitioner placing reliance on the order of this Court in the case of M/s Kongovi Private Limited Vs. The Union of India and others, (2019 VIL-132-KAR, would submit that any technical glitches arising out of the petitioner/assesse's inadvertence also requires to be addressed by the Nodal Officer appointed in terms of the Circular instructions dated 03.04.2018. Mentioning Zer....

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.... of the petitioner. This Court in the case of M/s Kongovi Private Limited, supra, has categorically held in para No.21 of the judgment as under: "....such technical glitches arising out of the petitioner/assesse's inadvertence requires to be addressed by the Nodal Officers appointed in terms of Circular instructions dated 03/04/2018 supra. The object and purpose of the transitional arrangements ....