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2019 (5) TMI 170 - HC - GSTRevision of Form GST TRAN-1 - transitional credit - transition to GST regime - HELD THAT:- Rule 117 of the Rules provides for submitting a declaration electronically in FORM GST TRAN-1 within 90 days from the appointed day on the common portal specified therein, separately, the amount of input tax credit to which the registered person is entitled to take input tax credit under Section 140. The Commissioner is empowered to extend the period of 90 days by a further period not exceeding 90 days for submitting the declaration electronically in FORM GST TRAN-1 in terms of Rule 117[1A]. This Court in M/S. ATRIA CONVERGENCE TECHNOLOGIES LTD. VERSUS UNION OF INDIA THROUGH THE JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, AND OTHER [2019 (4) TMI 301 - KARNATAKA HIGH COURT] has held that the petitioner therein is entitled to revise or rectify the errors in Form GST TRAN-1 in terms of Rule 120A wherein the Commissioner is empowered to extend the time period specified in Rule 117 as the petitioner is intending to revise the FORM GST TRAN-1 for the first time, the same squarely comes under Rule 120A. Hence, the respondent authorities ought to have considered the request/representation of the petitioner to permit or allow it to revise the declaration in FORM GST TRAN-1 - the matter is restored to the file of the respondent No.6 to re-consider the grievance of the petitioner in the light of the observations made herein above - Petition disposed off.
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