Filing of Return—input tax credit—Unable to upload TRAN-1.
Held that— The power can be exercised by the Commissioner on the recommendation of the Council - in case the petitioner represents to the Council, his grievance shall be redressed by the Competent Authority after affording him opportunity of hearing upto November 30, 2018 - petition disposed off.[M/S JAYCEE STRIPS & FASTNERS PVT. LTD. VERSUS UNION OF INDIA AND OTHERS] [PUNJAB AND HARYANA HIGH COURT][2018] 5 TAXLOK.COM 66 (P&H)