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 of time, to submit the revised FORM GST TRAN-1 to the Nodal Officer, the Commissioner concerned is directed to ensure that the aforesaid application so submitted by the petitioner before the Nodal Officer may be called upon by him and approp...