Extension for Filing TRAN-1 form—In the instant case, the petitioner was unable to upload GST TRAN-1 within prescribed time limit on account of technical problem.

Held that—Notification No. 48, dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration form GST TRAN-1 upto March 31, 2019. The power can be exercised by the Commissioner on the recommendation of the Council - petition disposed off.[ASIAN CAST AND FORGINGS PRIVATE LIMITED VERSUS UNION OF INDIA AND OTHERS] [PUNJAB AND HARYANA HIGH COURT]