Filing of Return—Extension of date for uploading Form Tran-1 and Form Tran-2—issuance of Notification No. 48/2018 dated 10.09.2018.

Held that— In view of the notification admittedly, the petitioner has an opportunity to upload its FORM GST TRAN-1 and FORM GST TRAN-2 at Annexures-G and H of the Writ Petition on the official website of the GST Council on or before 31.03.2019, and therefore, to this extent the relief prayed for in this writ petition stands granted by the GST Department extending the period for submitting the declaration upto 31.03.2019.

To present writ petition is disposed of as infructuous, with a liberty and direction to the petitioner-assessee to upload the said FORM GST TRAN-1 and FORM GST TRAN-2 on the official website of the GST Council on or before 31.03.2019 - petition disposed off.[SHRI SHAKTI TECHNOLOGIES VERSUS UNION OF INDIA AND OTHERS] [ KARNATAKA HIGH COURT]