2019 (12) TMI 512

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WRIT PETITION No.50914/2019 (T – RES) - -
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 .....

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..... 140 of the Central Goods and Services Tax Act, 2017 ['Act' for short] has been rejected. 2. The issue involved herein is no more res integra in view of the order of this Court dated 19.11.2019 in W.P.No.33290/2019 and Connected Matters, 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 extend .....

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