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In view of the aforesaid facts and circumstances, as the petitioner has already submitted an application for extension of time, to submit the revised FORM GST TRAN-1 to the Nodal Officer, the Commissioner concerned is directed to ensure that the aforesaid application so submitted by the petitioner before the Nodal Officer may be called upon by him and appropriate orders are passed on it in accordance with law most expeditiously,

Shanti Prime Publication Pvt. Ltd.

Rule 18, 119 and 120 of CGST Rules, 2017 — CENVAT Credit — The application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner and not by any other sub-Ordinate Authority. — Ganpati Advisory Limited Vs. Union of India And 7 Others [2019] 12 TAXLOK.COM 044 (Allahabad)