2018 (11) TMI 801 – PUNJAB AND HARYANA HIGH COURT – TMI – Extension of period for filing GST TRAN-1 form – unable to upload the form within prescribed time – input tax credit – Held that:- Notification No. 48, dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration form GST TRAN-1 upto March 31, 2019. The power can be exercised by the Commissioner on the recommendation of the Council – petition disposed off. – CWP No. 28745 of 2018 (O&M) Dated:- 14-11-2018 – Mr Rajesh Bindal And Mr Manoj Bajaj, JJ. For The Petitioner : Mr. Jagmohan Bansal and Mr. Chetan Jain, Advocates For The Respondent : Mr. Tajender K. Joshi
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