https://www.taxtmi.com/caselaws?id=370458 Notification No. 48/2018 amended the CGST Rules to empower the Commissioner, on recommendation of the Council, to extend the time for filing GST TRAN-1 up to 31 March 2019. In the petition concerning technical difficulties in filing TRAN-1, the Court accepted the respondents' position and directed the taxpayer to make a representation to the Council. The Competent Authority was then required to consider the grievance, afford an opportunity of hearing, and decide the request for extension by the timeline indicated by the respondents. The petition was disposed of on that basis. en-us Wed, 14 Nov 2018 00:00:00 +0530 Thu, 27 Feb 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370458 Notification No. 48/2018 amended the CGST Rules to empower the Commissioner, on recommendation of the Council, to extend the time for filing GST TRAN-1 up to 31 March 2019. In the petition concerning technical difficulties in filing TRAN-1, the Court accepted the respondents' position and directed the taxpayer to make a representation to the Council. The Competent Authority was then required to consider the grievance, afford an opportunity of hearing, and decide the request for extension by the timeline indicated by the respondents. The petition was disposed of on that basis. Case-Laws GST Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370458