https://www.taxtmi.com/caselaws?id=396879 The High Court remitted the case back to the Commissioner for reconsideration, directing a thorough review of the petitioner's claims regarding technical glitches in submitting GST TRAN-1 and TRAN-2 returns. The Court emphasized the need for prompt decision-making, suggesting a timeframe of 60 days for the Commissioner to reach a conclusion. Additionally, the Court highlighted the authority of the GST Council to extend submission deadlines under Section 117(1)A of the GST Law, advising the Commissioner to involve the Council if necessary for timely resolution. en-us Fri, 17 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396879 The High Court remitted the case back to the Commissioner for reconsideration, directing a thorough review of the petitioner's claims regarding technical glitches in submitting GST TRAN-1 and TRAN-2 returns. The Court emphasized the need for prompt decision-making, suggesting a timeframe of 60 days for the Commissioner to reach a conclusion. Additionally, the Court highlighted the authority of the GST Council to extend submission deadlines under Section 117(1)A of the GST Law, advising the Commissioner to involve the Council if necessary for timely resolution. Case-Laws GST Fri, 17 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396879