https://www.taxtmi.com/caselaws?id=291038 The appeal by M/s. Molex (India) Pvt. Ltd. for a refund under Section 142(9)(b) of the CGST Act, based on the revision of their ER-1 return, was dismissed. The Commissioner (Appeals) upheld the rejection of the refund claim by the Adjudicating Authority, as the appellant failed to electronically file a revised declaration in Form GST TRAN-1 within the specified time frame as required by Rule 117 read with Rule 120A of the CGST Rules. The appellant's failure to adhere to the prescribed timeline for revising the declaration led to the dismissal of the appeal. en-us Tue, 20 Nov 2018 00:00:00 +0530 Thu, 27 Feb 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291038 The appeal by M/s. Molex (India) Pvt. Ltd. for a refund under Section 142(9)(b) of the CGST Act, based on the revision of their ER-1 return, was dismissed. The Commissioner (Appeals) upheld the rejection of the refund claim by the Adjudicating Authority, as the appellant failed to electronically file a revised declaration in Form GST TRAN-1 within the specified time frame as required by Rule 117 read with Rule 120A of the CGST Rules. The appellant's failure to adhere to the prescribed timeline for revising the declaration led to the dismissal of the appeal. Case-Laws GST Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291038