Home Case Index All Cases GST GST + HC GST - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1217 - PUNJAB AND HARYANA HIGH COURTCENVAT Refund - Tran-1 Claim has not been filed by the petitioner online within stipulated time - Section 140 of the CGST Act, 2017 read with Rules 117(1), 118, 119 & 120 of the CGST Rules, 2017 - Held that:- It shall be open to the petitioner to apply for rectification of Tran-1 to the Nodal Officer within 15 days from the date of receipt of certified copy of this Order. It is, however, further clarified that in case the claim is made by the petitioner within the aforesaid period, the officer concerned shall take necessary action thereon before 31.03.2019, in accordance with law - petition disposed off.
|