2018 (10) TMI 1138 - HC - GST

Extension of period for filing GST TRAN-1 forms - the forms could not be uploaded on the portal within the time granted due to technical glitches - Held that - Notification No.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. 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 petitioner requested an extension for filing GST TRAN-1 forms due to technical issues. The court noted that the Commissioner has the power to extend the submission 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 based on the respondent's fair stand.