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HC dismissed petition filed by assessee complaining disobedience by Nodal Officer w.r.t. issue in uploading of Tran-1

November 6, 2019[2019] 110 taxmann.com 208 (Kerala)
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GST: Where assessee was unable to upload Form GST TRAN-1 and High Court vide judgment dated 10-7-2018 directed Nodal Officer to look into issue and facilitate assessee's uploading Form GST TRAN-1 and thereafter assessee filed petition complaining disobedience by Nodal Officer, since a decision in terms of judgment of High Court was taken in meeting of ITGRC held on 12-2-2019 and request of assessee was rejected, contempt application was liable to be dismissed

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