2018 (11) TMI 709

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..... nd that TRAN-1 Form was not submitted within time and admittedly, the date for submission of TRAN-1 Form has been extended upto 31.3.2019, the impugned order passed by the Assistant Commissioner dated 18.4.2018 is set aside and the matter is remitted to the Assistant Commissioner for fresh consideration - petition allowed by way of remand. - CWP No. 15024 of 2018 (O&M) - - - Dated:- 13-11-2018 - .....

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..... me to time and presently as per the amendment made in the Central Goods Services Tax Rules, 2017 (for short, 'the GST Rules') vide notification dated 10.9.2018, the date has now been extended till 31.3.2019. Hence, the petitioner be given liberty to submit TRAN-1 Form to claim the benefit of input tax credit. Learned counsel for the respondents does not dispute the fact that date for .....

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