https://www.taxtmi.com/caselaws?id=388947 Rule 120-A permits revision of FORM GST TRAN-1 only within the prescribed period, or within a further period extended by the Commissioner, and this power must be read with Rule 117, which limits filing of the transitional declaration and allows extension only up to ninety days on the Council's recommendation. A construction allowing indefinite revision would defeat the statutory scheme governing transitional credit under Section 140(3). On that basis, no mandamus could be issued to compel filing or acceptance of a revised TRAN-1 beyond the statutory window, and the requested extension was declined. en-us Thu, 21 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388947 Rule 120-A permits revision of FORM GST TRAN-1 only within the prescribed period, or within a further period extended by the Commissioner, and this power must be read with Rule 117, which limits filing of the transitional declaration and allows extension only up to ninety days on the Council's recommendation. A construction allowing indefinite revision would defeat the statutory scheme governing transitional credit under Section 140(3). On that basis, no mandamus could be issued to compel filing or acceptance of a revised TRAN-1 beyond the statutory window, and the requested extension was declined. Case-Laws GST Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388947