2026 (9) TMI 2076

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....i<br>GST<br>2026 (9) TMI 2076 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 2-9-2026<br>W. A(MD) No. 2191 of 2021 And C. M. P. (MD) No. 10791 of 2021 - -<br>GST<br>Honourable Mr. Justice M. Dhandapani And Honourable Mr. Justice N.Dilip Kumar For the Appellant : Mr. R. Gowri Shankar For the R2 : Ms. P. Sudarkodi Natchiyar Government Advocate (....

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.... TRAN 1 and TRAN 2 for a further period of two months. Thus, the cut-off date stands effectively extended and accordingly, there is no necessity to adjudicate the correctness of the order of the learned single Judge and in effect, he would submit that the writ appeal has become infructuous. 3.We heard the learned counsel on either side and perused the records. 4.Relevant portion of the judgm....

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....d assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned off....