https://www.taxtmi.com/caselaws?id=389629 The challenge concerned rejection of a request to file or revise TRAN-1 under the transitional provisions of the CGST Act, 2017. The Court noted that the issue was no longer res integra because an earlier order had already extended the filing or revision period for registered persons up to 31.12.2019. On that basis, the petitioner fell within the extended period and could avail the relief. The department's rejection therefore did not stand. en-us Tue, 26 Nov 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389629 The challenge concerned rejection of a request to file or revise TRAN-1 under the transitional provisions of the CGST Act, 2017. The Court noted that the issue was no longer res integra because an earlier order had already extended the filing or revision period for registered persons up to 31.12.2019. On that basis, the petitioner fell within the extended period and could avail the relief. The department's rejection therefore did not stand. Case-Laws GST Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389629