https://www.taxtmi.com/caselaws?id=369031 Notification No. 48 dated 10 September 2018 was noted as conferring power on the Commissioner to extend the time for filing GST TRAN-1 up to 31 March 2019, on the Council's recommendation. The petition for extension was not decided on merits; instead, the Court accepted the respondents' undertaking that the petitioner may represent the matter to the Council, and that the Competent Authority will consider and redress the grievance after affording an opportunity of hearing. The petition was disposed of on that basis, with the hearing to be provided by the specified date. en-us Thu, 11 Oct 2018 00:00:00 +0530 Thu, 27 Feb 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369031 Notification No. 48 dated 10 September 2018 was noted as conferring power on the Commissioner to extend the time for filing GST TRAN-1 up to 31 March 2019, on the Council's recommendation. The petition for extension was not decided on merits; instead, the Court accepted the respondents' undertaking that the petitioner may represent the matter to the Council, and that the Competent Authority will consider and redress the grievance after affording an opportunity of hearing. The petition was disposed of on that basis, with the hearing to be provided by the specified date. Case-Laws GST Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369031