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HC instructs to consider extension of time for filing of GST Tran-1

Case Law Details

TaxGuru Citation
2019 taxguru.in 910
Case Name
Hindon Filters (P) Ltd. Vs UOI & Ors. (Allahabad High Court)
Date of Judgement/Order
Only available for paid members
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Hindon Filters (P) Ltd. Vs UOI & Ors. (Allahabad High Court)

The petitioner by means of this petition wants time to file GST TRAN-I be extended or that recommendations be made to the GST Council to extend the period of limitation for the above purpose. The petitioner apart from the above prayer has not pressed any other relief.

In that connection, he submits that he could not file the necessary TRAN-I form within the stipulated period due to certain technical difficulties, and therefore, he had moved an application on 28-3-2019 to the Assistant Commissioner GST, Saharanpur for the extension of time.

In view of the aforesaid facts and circumstances, without going into the issue as to whether the time for the purpose can be extended, as the petitioner has moved the aforesaid application, the Assistant Commissioner/Commissioner GST may consider the above application and pass appropriate order in accordance with law.

Accordingly, the petition stand disposed of.

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