2018 (10) TMI 997 - HC - GST

Extension of period for filing GST TRAN-1 form - Held that - Respondents submitted that N/N. 48, dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration form GST TRAN-1 upto March 31, 2019. The power can be exercised by the Commissioner on the recommendation of the Council - Petition disposed off.

Summary

The High Court of Punjab and Haryana heard a case regarding the extension of the deadline for filing GST TRAN-1 form due to technical issues. The court noted that the Commissioner has the power to extend the deadline up to March 31, 2019, upon recommendation of the Council. The petitioner was advised to represent his grievance to the Council for redressal by November 30, 2018. The petition was disposed of in light of the information provided by the respondent's counsel.