HC: Commissioner cannot allow 'indefinite'/'unlimited' TRAN-1 revision, however, matter open for Council's consideration

HC rejects prayer to allow filing a revised declaration in GST TRAN-1 or manually accept the same to enable the assesse to carry forward the credit of SAD in relation to stock of goods lying as on June 30. 2017; States that, Commissioner while exercising his powers under Rule 120-A of the UP GST Rules, 2017 cannot extend the time period for the purpose of filing of a revised declaration by a registered person for an unlimited or an indefinite period; Understanding the purpose...