https://www.taxtmi.com/caselaws?id=369422 GST TRAN-1 filing time may be extended where technical difficulties are shown, and the relevant notification empowers the Commissioner to grant extension up to 31 March 2019 subject to Council recommendation. The respondents stated that if the taxpayer makes a representation to the Council, the Competent Authority will examine the grievance and redress it after giving an opportunity of hearing. On that undertaking, the petition was disposed of with directions to make the representation and for the Competent Authority to decide it within the stated time after hearing the taxpayer. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 28 Feb 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369422 GST TRAN-1 filing time may be extended where technical difficulties are shown, and the relevant notification empowers the Commissioner to grant extension up to 31 March 2019 subject to Council recommendation. The respondents stated that if the taxpayer makes a representation to the Council, the Competent Authority will examine the grievance and redress it after giving an opportunity of hearing. On that undertaking, the petition was disposed of with directions to make the representation and for the Competent Authority to decide it within the stated time after hearing the taxpayer. Case-Laws GST Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369422