2019 (12) TMI 512 - HC - GST

Request 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.

Summary

The petitioner challenged a communication rejecting their request to file TRAN-1 under the Central Goods and Services Tax Act. The High Court extended the period for filing/revising TRAN-1 to 31.12.2019, allowing the petitioner to avail the extended period.