The High Court of Madras vide W.P. NO. 22941 OF 2018 in the case of EAP Infrastructures (P.) Ltd. vs. Principal Chief Commissioner Goods and Services Tax dated September 4, 2018 stated that it is for the petitioner to place all the material facts including its attempt made to upload Form GST TRAN 1, in accordance with Circular No. 39/13/2018-GST, dated 3-4-2018 before Jurisdictional Officer, who would forward same to Nodal Officer. Accordingly, this writ petition is disposed of without expressing any view on the merits of the matter, only with the following directions:
- The writ petitioner shall submit its application in accordance with the Circular dated 3-4-2018 within a period of two weeks to the Assessing Officer/Jurisdictional Officer/GST Officer.
- On receipt of such application, the Assessing Officer/Jurisdictional Officer/GST Officer is directed to forward the application to the Nodal Officer within a period of one week.
- The Nodal Officer in consultation with the GSTN shall take note of the grievance expressed by the petitioner and forward the same to the Grievance Committee, which in turn would take an appropriate decision in the matter as expeditiously as possible.
Citation: [2018] 97 taxmann.com 578 (Madras)