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In view of the aforesaid facts and circumstances, without going into the issue as to whether the time for the purpose can be extended, as the petitioner has moved the aforesaid application, the Assistant Commissioner/Commissioner GST may consider the above application and pass appropriate order in accordance with law.

Shanti Prime Publication Pvt. Ltd.

Transitional Credit — The petitioner could not file the necessary TRAN-I form within the stipulated period due to certain technical difficulties, and therefore, he moved an application for the extension of time. Directions issued to consider the said application and pass appropriate order in accordance with law. — Bhagwan Motors Vs. Union of India And 4 Others [2019] 11 TAXLOK.COM 007 (Allahabad)

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