Shanti Prime Publication Pvt. Ltd.
Rule 18, 119 and 120 of CGST Rules, 2017 — CENVAT Credit — The application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner and not by any other sub-Ordinate Authority.
— Ganpati Advisory Limited Vs. Union of India And 7 Others [2019] 12 TAXLOK.COM 044 (Allahabad)