2019 (12) TMI 1163

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....prietorship concern, is engaged in trading of surgical goods, chemicals, medicines, drugs, medical implants etc.. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the provisions of Punjab VAT Act,2005. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax....

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....spondent no.4. Learned counsel for the parties concede that the issue raised in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019, passed in Adfert Technologies case (supra), therefore, the present petition is liable to be disposed of in terms of the said case. It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2....