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🚀 New: Section-Wise Filter ✕

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GSTR-1 filing extension requested after portal technical outage disrupts return submissions; regulator asked to allow delayed filings.</h1> GST Network reported portal technical glitches preventing generation of GSTR-1 summaries and filing, stated the portal was under maintenance and expected to be restored by midday, and sent an incident report to the tax regulator requesting consideration of an extension of the GSTR-1 filing date to accommodate affected taxpayers.

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