https://www.taxtmi.com/caselaws?id=754490 The Bombay HC allowed an appeal against rejection of an application for extension under Section 140(5) of the CGST Act, 2017. The petitioner sought extension for recording invoices in books of accounts to claim transitional credit. The Commissioner rejected the application filed on 27th December 2017, stating it was beyond the time limit. The HC held that Section 140(5) permits extension of thirty days from the appointed day (1st July 2017) for recording invoices, extendable by another thirty days until 28th August 2017 upon sufficient cause. The rejection order dated 1st November 2023 was set aside as incorrect. en-us Tue, 18 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 01:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754490 The Bombay HC allowed an appeal against rejection of an application for extension under Section 140(5) of the CGST Act, 2017. The petitioner sought extension for recording invoices in books of accounts to claim transitional credit. The Commissioner rejected the application filed on 27th December 2017, stating it was beyond the time limit. The HC held that Section 140(5) permits extension of thirty days from the appointed day (1st July 2017) for recording invoices, extendable by another thirty days until 28th August 2017 upon sufficient cause. The rejection order dated 1st November 2023 was set aside as incorrect. Case-Laws GST Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754490