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Additional 30 days time granted to taxpayer to submit TRAN-1 returns.

Section 140 of the CGST Act, 2017— Transitional Credit - The appellant department appealed against the order dated 20.12.2019 passed by the learned Single Judge in WP No.52562/2019. The issue involved in the present case is in respect of submission of Form TRAN-1 or revised Form TRAN-1 after the expiry date. The Division Bench of this Court has already decided the issue in question by an order dated 23.02.2021 passed in WA No.18/2020 and connected matters granting time to the parties to submit Form TRAN-1 returns within a period of 30 days from the date of the order. Held that:- The Hon’ble High Court granted additional 30 days time to respondent to submit TRAN-1 returns.
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