2018 (10) TMI 1388 - HC - GST

Unable to upload GST TRAN-1 - input tax credit - extension of time to upload form - Held that - The power can be exercised by the Commissioner on the recommendation of the Council - in case the petitioner represents to the Council his grievance shall be redressed by the Competent Authority after affording him opportunity of hearing upto November 30 2018 - petition disposed off.

Summary

The High Court of Punjab and Haryana disposed of a petition seeking an extension for filing GST TRAN-1 form due to technical issues. The court noted that the Commissioner has the power to extend the deadline for submission of the form up to March 31, 2019. The petition was disposed of based on the fair stand taken by the respondents' counsel.