Request GST Commissioner to Extend Time for Rectifying Mistake in TRAN-1: HC directs Petitioner

Pioneer Carbide Pvt. Ltd. Vs Union of India (Meghalaya High Court) The present matter is governed by Rule 117 of the CGST Rules of 2017. Thus, on plain reading of the Rule, a registered person who has submitted a declaration electronically in the relevant form is entitled to revise the declaration and file it afresh within the period stipulated in Section 117 of the said Rules of 2017. However, there is also a possibility of the time for filing the revised declaration to be enlarged by a general order or a specific order of the Commissioner as the expression “or such further period as may be...