HEMALATHA RANKA Vs. UNION OF INDIA AND OTHERS

JUDGEMENT

(1.) Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to Goods and Services Tax regime. On migration to Goods and Services Tax regime, the petitioner uploaded FORM GST TRAN-1 for the purpose of taking credit of the input tax. It is stated that though the petitioner uploaded FORM GST TRAN-1 within time, there was a mistake in the uploaded particulars. It is stated that the petitioner has not furnished the particulars in the appropriate places in the form. As such, it is stated that the petitioner is unable to claim the credit of input tax. Ext.P6 is the representation preferred by the petitioner in this regard before the Nodal Officer appointed for the purpose of resolving the issues of this nature. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.

(2.) Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Standing Counsel for the third respondent.