HC directs Nodal Officer to consider form TRAN-I rectification request

Beauty Wares Vs Assistant Commissioner of CT & CE (Madras High Court) The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier. After considering the decision of Punjab and Haryana High Court held in Adfert Technologies (P.) Ltd. v. Union of India [2019]  petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner of GST at Nungambakkam. If such application is made by the petitioner, the said Nodal officer shall c...