The Assessee filed instant petition seeking direction to respondent to reopen portal immediately enabling assessee to revise its FORM TRAN-1
In view of fact that during pendency of petition, respondent pointed out that CBIC had issued Circular No. 39/13/2018 – GST dated 3-4-2018 whereby a special cell had been created to resolve nature of grievance as raised by assessee.
Whether in view of aforesaid, instead of dwelling upon grievance raised in instant petition, assessee was to be directed to avail remedy as was provided vide circular dated 3-4-2018 – Held, yes.
Citation: [2018] 93 taxmann.com 426 (Madhya Pradesh)