2019 (4) TMI 149

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..... ces Tax Rules, 2017, by inserting sub-rule 1(a) with effect from 10.09.2018, the time period specified for uploading the Form in Tran - 1 has been extended upto 31.03.2019 - the petitioner is entitled to upload the Form Tran - 1 by 31.03.2019, if the registered person could not submit the declaration by the due date on account of technical difficulties on the common portal - Petition allowed. - W .....

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..... of an amount of ₹ 3,90,90,974/- and SGST input credit of amount of ₹ 36,28,646/- or in the alternative direct the respondents to open the Electronic Ledger and enable the petitioner to file GST Tran 1 online for entering the credit as on 01.07.2017 in respect of CGST input credit of an amount as aforesaid. 3. The petitioner was registered with the service tax department and is a r .....

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..... 03.04.2018 issued by the Government of India, Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi, an IT Grievance Redressal Mechanism has been set up to address the grievance of taxpayers due to technical glitches on GST Portal. 5. In view of the aforesaid, the petitioner is entitled to upload the Form Tran - 1 by 31.03.2019, if the registered person could .....

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