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This court has extended the period to file / revise the TRAN-1 by registered person by 31.12.2019.

Transitional Credit — The Appellant provides Investment Advisory & Management Services (SAC Code: 997153) and it filed an Application before The AAR seeking confirmation of its interpretation of the law with regard to applicability of GST on its Services. The AAR passed its Ruling which was received by the Appellant by email. Being aggrieved by the aforesaid ruling of AAR, the Appellant filed an appeal before AAAR. The AAAR ruled out that since the questions asked by the Appellant are not covered under the jurisdiction of the advance ruling, no ruling can be passed. — Juwi India Renewable Energies Pvt. Ltd. Vs. The Union of India, The Goods And Services Tax Council, I.T. Grievances Redressal Committee, Chief Executive Officer, Government of Karnataka Rep. by Commissioner of Commercial Taxes, Nodal Officer and Joint Commissioner of Commercial Taxes [2019] 18 TAXLOK.COM 091 (Karnataka)