9911796707
TMI Blog2019 (5) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... ically in FORM GST TRAN- 1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 he may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said Rules or such further period as may be extended by the Commissioner in this behalf. The application for extending the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Petitioner : Ashish Bansal For the Respondent : A.S.G.I.,Ramesh Chandra Shukla ORDER The petitioner submitted FORM GST TRAN-1 on 23.12.2017 within the time prescribed. However, it was noticed that due to some inadvertent mistake, the amount of CENVAT credit admissible as ITC was not filled up in the column due to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said Rules or such further period as may be extended by the Commissioner in this behalf. In view of the above, the application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner and not by any other subordinate authority. In view of the aforesaid facts and circumstances, as the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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