2018 (11) TMI 709 – PUNJAB AND HARYANA HIGH COURT – TMI – Refund of the amount of tax paid before introduction of GST – rejection on the ground that the petitioner has not filed TRAN-1 Form – Held that:- The claim for refund of the tax already paid by the petitioner, was rejected, vide impugned order merely on the ground that TRAN-1 Form was not submitted within time and admittedly, the date for submission of TRAN-1 Form has been extended upto 31.3.2019, the impugned order passed by the Assistant Commissioner dated 18.4.2018 is set aside and the matter is remitted to the Assistant Commissioner for fresh consideration – petition allowed by way of remand. – CWP No. 15024 of 2018 (O&M) Dated:- 13-11-2018 – Mr Rajesh Bindal And Mr Manoj Bajaj
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ntly as per the amendment made in the Central Goods & Services Tax Rules, 2017 (for short, 'the GST Rules') vide notification dated 10.9.2018, the date has now been extended till 31.3.2019. Hence, the petitioner be given liberty to submit TRAN-1 Form to claim the benefit of input tax credit. Learned counsel for the respondents does not dispute the fact that date for submission of TRAN-1 is now stands extended upto 31.3.2019, in terms of amendment carried out in the GST Rules. After hearing learned counsel for the parties and considering the fact that the claim for refund of the tax already paid by the petitioner, was rejected, vide impugned order merely on the ground that TRAN-1 Form was not submitted within time and admittedly,
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