HC: Nodal officer to resolve technical glitches arising out of taxpayer’s inadvertence

Karnataka HC quashes order passed by Revenue wherein request of the assessee to file revised Form GST TRAN-01 so as to avail credit 50% of the capital goods for the period April, 2017 to June, 2017 has been denied; Notes that assessee inadvertently missed entering un-availed credit of 50% for capital goods while uploading Form GST TRAN-01; Remands the matter to Additional Commissioner, Central Tax, Mysore considering that furnishing ‘0’ under ‘Tax paid’ column in ‘D...