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2019 (12) TMI 1086 - RAJASTHAN HIGH COURTFiling of Form GST TRAN-1 - transition to GST regime - HELD THAT:- The writ petition is disposed of in terms of the judgment rendered by this Court in the case of JODHPUR TRUCK PVT. LTD. VERSUS UNION OF INDIA, CHAIRMAN, GSTIN, GST, COUNCIL, THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX COMMISSIONRATE, JODHPUR [2019 (11) TMI 820 - RAJASTHAN HIGH COURT] where it was held that Notification dated 10.9.2018 a new proviso sub-rule (1A) was introduced, while the provision contained in sub-rule (1) remained unaltered. A careful reading of sub-rule (1A) shows that it is not an extension of time of furnishing return or GST TRAN-1; it is rather an enabling provision providing further opportunity to the registered person who could not submit the said declaration by the due date on account of technical difficulties on the common portal. Application disposed off.
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