Refund of the amount of tax paid before introduction of Goods & Service Tax—In the instant case, petitioner approached this Court challenging the order whereby the claim for refund of the amount of tax paid before introduction of Goods & Service Tax, was rejected. The primary ground on which the claim has been rejected is that the petitioner has not filed TRAN-1 Form.

Held that—The claim for refund of the tax already paid by the petitioner, was rejected, vide impugned order merely on the ground that TRAN-1 Form was not submitted within time and admittedly, the date for submission of TRAN-1 Form has been extended upto 31.3.2019, the impugned order passed by the Assistant Commissioner dated 18.4.2018 is set aside and the matter is remitted to the Assistant Commissioner for fresh consideration - petition allowed by way of remand.[M/S GOOD LUCK EDUCATIONAL & WELFARE SOCIETY VERSUS UNION OF INDIA AND OTHERS] [PUNJAB AND HARYANA HIGH COURT]