https://www.taxtmi.com/caselaws?id=415704 The court allowed the petitioner, an assessee, to request an extension for revising a declaration submitted under Rule 117 of the Central Goods and Services Tax Rules, 2017. The petitioner, facing a show-cause notice, can now seek an extension under Rule 120A to correct the mistake within a specified period. Pending the Commissioner's decision on the extension request, no coercive action will be taken against the petitioner. The judgment emphasizes the importance of rectifying errors during the transition to the GST regime and provides the petitioner with an opportunity to comply with the rules. en-us Mon, 06 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415704 The court allowed the petitioner, an assessee, to request an extension for revising a declaration submitted under Rule 117 of the Central Goods and Services Tax Rules, 2017. The petitioner, facing a show-cause notice, can now seek an extension under Rule 120A to correct the mistake within a specified period. Pending the Commissioner's decision on the extension request, no coercive action will be taken against the petitioner. The judgment emphasizes the importance of rectifying errors during the transition to the GST regime and provides the petitioner with an opportunity to comply with the rules. Case-Laws GST Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415704