2020 (2) TMI 1675

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....IES, M.G. SHAHANI AND COMPANY (BOMBAY) PVT. LTD., THE COMMISSIONER OF STATE GST, A. GEERIPAI, THE COMMISSIONER, MALIKA VEETIL AGENCIES, THE STATE TAX OFFICER, MOOTHEDAN OVERSEAS, THE ASSISTANT COMMISSIONER, THE NODAL OFFICER FOR STATE GST,<br>GST<br>2020 (2) TMI 1675 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-2-2020<br>WA. No. 321 OF 2020, WA.....

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....tate the writ petitioners for uploading &#39;FORM GST TRAN-1&#39;, in compliance with the directions contained in the earlier judgments. 2. But, learned counsel for the appellants submitted that, the direction in the earlier judgments was only to the extent of permitting the respective writ petitioners therein to approach the Nodal Officer appointed on the basis of Circular No.39/13/2018-GST, d....

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....rein, cannot be legally sustainable. In other words, learned counsel for the appellants points out that, there exists a factual difference in the situation between the earlier judgments and the present cases. 3. We take note of the fact that, challenge in these appeals are against an interim order. The said order does not contain any specific directions. On the other hand, the learned counsel f....