2020 (1) TMI 28

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....R, ADVOCATE) RESPONDENTS (BY SRI JEEVAN J. NEERALAGI, CGC FOR R1 TO R3; SRI T.K. VEDAMURTHY, AGA FOR R4 TO R8) O R D E R The petitioner has challenged the letter/order dated 29.03.2019 issued by respondent No.5 as well as the endorsement dated 04.07.2019 issued by respondent No.8 and the letter/order dated 16.08.2019 issued by respondent No.7 insofar as the petitioner is concerned, inter alia s....

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....or short). The Government of India has allowed the claim of the transition relief to the registered dealers who have maintained the books of accounts. As provided in the Rule 117 of the GST Rules read with Section 140 of the CGST Act, the registered dealer is required to submit a declaration electronically in Form GST TRAN-1 duly uploaded in common portal specified therein. 3. It is contended tha....

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....arly, Part-7B of Table 7(a) of TRAN-1 was left blank. 5. This Court in Writ Petition No.19076/2019 dated 26.04.2019, in the context of uploading of GST TRAN-2 Form on the very same reason of the defective TRAN-1, directed the petitioner to approach the Nodal Officer to avail the benefit of the Circular dated 03.04.2018 to upload the TRAN-2 in GST Portal. This decision has been confirmed in Writ A....