https://www.taxtmi.com/caselaws?id=388947 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 Additional Duty (SAD). The court analyzed relevant provisions of the Uttar Pradesh Goods & Services Tax Rules, 2017, emphasizing the statutory limits on extending time periods for filing revised declarations. It concluded that granting the petitioner's request was not feasible, leaving the decision to the Council based on the petitioner's letter. The judgment underscores the importance of adhering to prescribed timelines and procedures within the legal framework governing GST rules. en-us Thu, 21 Nov 2019 00:00:00 +0530 Wed, 28 Oct 2020 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388947 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 Additional Duty (SAD). The court analyzed relevant provisions of the Uttar Pradesh Goods & Services Tax Rules, 2017, emphasizing the statutory limits on extending time periods for filing revised declarations. It concluded that granting the petitioner's request was not feasible, leaving the decision to the Council based on the petitioner's letter. The judgment underscores the importance of adhering to prescribed timelines and procedures within the legal framework governing GST rules. Case-Laws GST Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388947