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2022 (9) TMI 206

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....RI. K.S. Naveen Kumar And Sri. Shashank S Hegde, Advocates) Respondents (By Sri. Shivaprabhu Hiremath, AGA for R2, Sri. Jeevan J. Neeralgi, Adv. For R1, 3, 5 & 6, Advocate) ORDER Petitioner is registered under the provisions of Goods and Service Tax. It availed transitional credit through TRAN-1. The same was uploaded on the web portal of Central Board of Indirect Tax and customs. However....