Shanti Prime Publication Pvt. Ltd.
Filing of Return — The petitioner sought direction to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1. Directions issued to reopen the portal.
— Silver Traders vs. Union Of India.  15 TAXLOK.COM 032 (ALL)