The petition is allowed by permitting the writ petitioner to make a specific request to the relevant Commissioner under Rule 120A of the CGST Rules of 2017 to extend the time for the petitioner to file a revised TRAN-1.
Section 140 of the CGST Act, 2017—Transitional Credit -– The petitioner challenged SCN dated December 20, 2019 and order of August 12, 2021 and submitted that a mistake was made while submitting a declaration electronically in form GST TRAN-1. It lacked the experience to fill up the form. The petitioner referred to Rule 120A of the Rules of 2017 which allows revision of such declaration once. The petitioner has availed of such opportunity or not is not clear.
Held that:- The Hon’ble High Court allowed the petition by permitting the writ petitioner to make a specific request to the Commissioner under Rule 120A to extend the time for the petitioner to file a revised declaration. If such request is made by the petitioner, the Commissioner will consider the matter in appropriate perspective and without reference to the order impugned dated August 12, 2021.
The petition is allowed by permitting the writ petitioner to make a specific request to the relevant Commissioner under Rule 120A of the CGST Rules of 2017 to extend the time for the petitioner to file a revised TRAN-1.
Section 140 of the CGST Act, 2017—Transitional Credit -– The petitioner challenged SCN dated December 20, 2019 and order of August 12, 2021 and submitted that a mistake was made while submitting a declaration electronically in form GST TRAN-1. It lacked the experience to fill up the form. The petitioner referred to Rule 120A of the Rules of 2017 which allows revision of such declaration once. The petitioner has availed of such opportunity or not is not clear.
Held that:- The Hon’ble High Court allowed the petition by permitting the writ petitioner to make a specific request to the Commissioner under Rule 120A to extend the time for the petitioner to file a revised declaration. If such request is made by the petitioner, the Commissioner will consider the matter in appropriate perspective and without reference to the order impugned dated August 12, 2021.