2019 (4) TMI 453

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.... ORDER Heard Sri Aloke Kumar, learned counsel for the petitioner, Sri Devendra Gupta, learned counsel for the respondent nos. 1 to 3 and Sri B.K.S. Raghuvanshi, learned counsel for the respondent nos. 4 to 6. The petitioner submitted FORM GST TRAN-1 on 20.10.2017 within the time prescribed. However, it was noticed that due to some inadvertent mistake, the amount of CENVAT credit admissible....

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....e time period specified in the said Rules or such further period as may be extended by the Commissioner in this behalf. In view of the above, the application for extending the time period for submitting the revised FORM GST TRAN- 1 electronically has to be extended by the Commissioner and not by any other subordinate authority. In view of the aforesaid facts and circumstances, as the petitio....