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Showing contexts for: Trans 1 in M/S. Paharpur Cooling Towers Ltd vs Union Of India & Ors on 5 December, 2019Matching Fragments
the period on 15th August, 2017. Revised return was filed manually on 15th September, 2017. Requirements under section 140 and said rules stands fulfilled in case of petitioner.
In view of notification dated 9th October, 2019 on extension of time to file GST TRAN - 1 form till 31st December, 2019, vires challenge is not pressed by Mr. Raghavan. On aforesaid facts, going by view taken by several High Courts and particularly those mentioned above, petitioner stands entitled to file revised GST TRAN