Rejection of request for filing of GST TRAN-1 - Even according to the respondents, though Rule 117 of...

Rejection of request for filing of GST TRAN-1 - Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed within 90 days, there was a periodical extension and the final extended date was 31.03.2020. In the present case, the impugned order itself came to be passed on 28.08.2019. - the communication impugned in the writ petition is quashed. - HC .....

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