Commissioner only can extend time to file revised Form GST TRAN-1: HC

Ganpati Advisory Limited Vs Union Of India (Allahabad High Court)

As per Rule 120A of the CGST Rules, 2017 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.

As the petitioner has already submitted an application for extension

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