2018 Taxo.online 465

CWP No. 28745 of 2018 (O&M) dated 14.11.2018

ASIAN BIKES PRIVATE LIMITED

UNION OF INDIA AND ORS

2018

GST

Central Goods & Services Tax Act, 2017

CGST Rule, 2017

Notification No.48 dated 10.09.2018

Rajesh Bindal, Justice & Manoj Bajaj, Justice

In favour of revenue

High Court

Punjab & Haryana

Represented by: –

Petitioner: – Mr. Jagmohan Bansal and Mr. Chetan Jain

Respondent: – Mr.Tejender K Joshi for Respondent No.1 and Mr. Pankaj Gupta, AAG, Punjab

Order: –

The petitioner has filed the present petition with a prayer that the period for filing GST TRAN-1 form be extended as on account of technical problems, the same could not be uploaded on the portal within the time granted.

Learned counsel for the respondents submitted 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. He further submitted that in case the petitioner represents to the Council, his grievance shall be redressed by the Competent Authority after affording him opportunity of hearing upto December 31, 2018.

In view of the aforesaid fair stand taken by learned counsel for the respondents, the present petition is disposed of accordingly