https://www.taxtmi.com/caselaws?id=370366 A refund claim rejected solely because TRAN-1 was not filed within the original time limit could not be sustained after the GST Rules extended the filing period up to 31.3.2019. The subsequent extension required the claim to be reconsidered on its merits rather than refused only for delay under the earlier deadline. The rejection order was set aside and the matter was remitted for fresh consideration. en-us Tue, 13 Nov 2018 00:00:00 +0530 Thu, 27 Feb 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370366 A refund claim rejected solely because TRAN-1 was not filed within the original time limit could not be sustained after the GST Rules extended the filing period up to 31.3.2019. The subsequent extension required the claim to be reconsidered on its merits rather than refused only for delay under the earlier deadline. The rejection order was set aside and the matter was remitted for fresh consideration. Case-Laws GST Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370366