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2021 (12) TMI 470 - HC - GSTTransitional Credit - mistake made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The present matter is governed by Rule 117 of the said Rules of 2017. Thus, on plain reading of the Rule, a registered person who has submitted a declaration electronically in the relevant form is entitled to revise the declaration and file it afresh within the period stipulated in Section 117 of the said Rules of 2017. However, there is also a possibility of the time for filing the revised declaration to be enlarged by a general order or a specific order of the Commissioner as the expression “or such further period as may be extended by the Commissioner” suggests. It is possible that the period for filing the declaration under the relevant Rules, including under Rule 117 of the said Rules of 2017, is extended by a general order of the relevant Commissioner. In such an event, the time for filing a declaration under the relevant Rules, including under Rule 117 of the said Rules of 2017 which is relevant in the present case, would stand extended. The expression also permits the Commissioner to make a specific extension at the request of a registered person who had submitted a declaration electronically in the relevant form and then seeks to revise the declaration after the time for submitting the declaration has expired. It does not appear that the petitioner herein availed of such opportunity or requested the relevant Commissioner for a specific extension so that the petitioner could revise the declaration already furnished. The petition is allowed by permitting the writ petitioner to make a specific request to the relevant Commissioner under Rule 120A of the said Rules of 2017 to extend the time for the petitioner to file a revised declaration upon correcting whatever mistake may be perceived to have been committed in the course of the initial filing. If such request is made by the petitioner to the relevant Commissioner within a fortnight from date, the Commissioner will consider the matter in appropriate perspective and without reference to the order impugned dated August 12, 2021.
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