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    <title>2018 (10) TMI 1520 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The transitional GST framework empowered the Commissioner to extend the time for filing GST TRAN-1 on the Council&#039;s recommendation, with the extension available up to 31 March 2019 under the amended rules. The respondents also stated that a taxpayer&#039;s grievance over technical problems could be taken up through a representation before the competent authority, which would consider the matter after giving an opportunity of hearing up to 30 November 2018. The petition was accordingly disposed of on that basis, leaving the petitioner to seek administrative redress before the competent authority.</description>
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      <description>The transitional GST framework empowered the Commissioner to extend the time for filing GST TRAN-1 on the Council&#039;s recommendation, with the extension available up to 31 March 2019 under the amended rules. The respondents also stated that a taxpayer&#039;s grievance over technical problems could be taken up through a representation before the competent authority, which would consider the matter after giving an opportunity of hearing up to 30 November 2018. The petition was accordingly disposed of on that basis, leaving the petitioner to seek administrative redress before the competent authority.</description>
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