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2018 (9) TMI 1643

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..... ssued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed. - WRIT PETITION NO. 5946 OF 2018 - - - Dated:- 21-9-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Tarun Gulati a/w Mr. Vinayak Mathur I/b PDS Legal for the petitioner Mr. M. Dwivedi a/w Mr. J.B. Mishra for the respondents .....

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..... the communication received by Mr. Mishra from respondent no.5 to the following effect : This is in reference to Writ Petition (St.) NO.12151 of 2018 before Bombay High Court in respect of GST matters filed by M/s. Kanakia Hotels Resorts. The issue of the petitioner was discussed in the 1st IT Grievance Redressal Committee (ITGRC) held on 22.06.2018. The ITGRC committee had approved fili .....

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..... s who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. Further, in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso has been inserted, Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordan .....

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