2019 (11) TMI 1196 - HC - GST

Court denies mandamus for revised GST declaration, highlights statutory time limits

The court declined to issue a writ of mandamus for a company seeking to file a revised declaration in FORM G.S.T. T.R.A.N-1 to claim credit for Special ... Availment of credit pertaining to SAD - filing of revised declaration in FORM G.S.T. T.R.A.N-1 - transition to GST regime - HELD THAT:- It is the admitted position that the writ petitioner has already submitted FORM G.S.T. T.R.A.N-1 on 10th October, 2017, to carry forward the credits available to it as on 30th June, 2017. By a letter dated 28th March, 2019, addressed to the Hon'ble Chairman, Goods and Services Tax Council, Government of India, the writ petitioner requested the Council to consider its case and to allow the writ petitioner to re-submit FORM G.S.T. T.R.A.N-1 within the extended period in order to enable the writ petitioner - company to carry forward the credit of SAD amount of ₹ 22,51,380.21/- in relation to stock of goods lying as on 30th June, 2017, under the transitional provisions of section 140(3) of the Uttar Pradesh Goods & Services Tax Rules, 2017. Every registered person who has submitted a declaration electronically in FORM G.S.T. T.R.A.N-1 within the period specified in Rule 117 or Rule 118 or Rule 119 or Rule 120 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 said 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 - The period of extension has been statutorily circumscribed at 90 days and that too is possible only on the recommendation of the Council. Petition disposed off. Issues:- Whether the court can issue a writ of mandamus to allow filing a revised declaration in FORM G.S.T. T.R.A.N-1.- Interpretation of Rule 120-A and Rule 117 of the Uttar Pradesh Goods & Services Tax Rules, 2017.- Authority of the Commissioner to extend the time period for submitting a revised declaration.- Legislative intent behind the rules and provisions related to filing revised declarations.Analysis:The petitioner, a company, sought court intervention to file a revised declaration in FORM G.S.T. T.R.A.N-1 to claim credit for Special Additional Duty (SAD) inadvertently not claimed. The court deliberated on the legality of issuing a mandamus in such a scenario by examining relevant provisions of law. The petitioner aimed to carry forward SAD credit under transitional provisions of section 140(3) of the Uttar Pradesh Goods & Services Tax Rules, 2017. Despite a letter requesting an extension to re-submit the form, the petitioner argued that the Commissioner had the authority to extend the time period.The court analyzed Rule 120-A and Rule 117 of the Uttar Pradesh Goods & Services Tax Rules, 2017. Rule 120-A allows revising declarations within specified periods or further extensions by the Commissioner. However, the extension period under Rule 120-A cannot exceed the time-frame provided under Rule 117. The statutory limit for extension is 90 days, subject to Council recommendations. Allowing indefinite extensions would defeat the legislative purpose and intent behind the rules.The court emphasized that the legislature considered Rules 117, 118, 119, and 120 while framing Rule 120-A. The first proviso of Rule 117 permits the Commissioner, on Council recommendations, to extend the 90-day period by another 90 days. Consequently, the court concluded that granting a mandamus for the petitioner's request was not feasible. The decision was left to the Council based on the petitioner's letter. Ultimately, the writ petition was disposed of, highlighting the limitations on extending the time period for filing revised declarations under GST rules.In conclusion, the judgment clarifies the constraints on extending time periods for filing revised declarations under GST rules, emphasizing the statutory framework's boundaries and the legislative intent behind such provisions. The court's analysis provides a nuanced interpretation of the rules governing declarations in FORM G.S.T. T.R.A.N-1 and underscores the importance of adhering to prescribed timelines and procedures within the legal framework.