Transitional Credit — The writ petitioner seeking direction to the respondents to permit the petitioner to file a revised declaration in FORM G.S.T. T.R.A.N-1 or manually accept the same to enable the petitioner to avail the credit pertaining to SAD which, was not claimed by it, inadvertently. Every registered person is allowed to revise such declaration once and submit the revised declaration in FORM G.S.T. T.R.A.N-1 electronically on the common portal, "within the period specified in the rules or such further period as may be extended by the Commissioner in this behalf.” This further period – as may be extended by the Commissioner–which is provided under Rule 120-A, therefore, cannot go beyond the time-frame provided under Rule 117 of the Uttar Pradesh Goods & Services Tax Rules, 2017. Thus, a writ in the nature of mandamus, cannot be granted, however, it is open to the Council to take a decision in the matter in the light of the writ petitioner's letter dated 28th March, 2019. — Ingersoll-Rand Technologies And Services Private Limited Vs. Union of India And 3 Others [2019] 18 TAXLOK.COM 053 (Allahabad)