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2019 (12) TMI 512 - HC - GSTRequest for Extension of period for filing/revising of TRAN-1 rejected - Rule 117 read with Section 140 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The issue involved herein is no more res integra in view of the decision in the case of M/S ASIAD PAINTS LIMITED, VERTIV ENERGY PVT. LTD., M/S. WEIWO COMMUNICATION PVT. LTD. AND ORS. VERSUS UNION OF INDIA, GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF COMMERCIAL TAXES (GST) , THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [2019 (12) TMI 464 - KARNATAKA HIGH COURT] whereby this Court has extended the period to file/revise the TRAN-1 by the registered persons by31.12.2019 - Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-1 - petition disposed off.
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