AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 1196
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....any to avail the credit pertaining to SAD (Special Additional Duty) amounting to Rs. 22,51,380.21/-; which, according to the writ petitioner was not claimed by it, inadvertently. The question as to whether we can issue a writ in the nature of mandamus as prayed for can be answered if we look into the applicable provisions of law in the facts of the instant case. However, before we do so, certain facts relevant to the issue before us are required to be taken note of. The writ petitioner intends to avail the credit pertaining to SAD (Special Additional Duty) amounting to Rs. 22,51,380.21/- in respect of goods held in stock as on 30th June, 2017. It is the admitted position that the writ petitioner has already submitted FORM G.S.T. T.R.A.N-1....
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....end the time period for the purpose of submitting a revised declaration in FORM G.S.T. T.R.A.N-1. The first of the relevant rules which we need to take notice of in the facts of the instant case is Rule 120-A of the Uttar Pradesh Goods & Services Tax Rules, 2017, which reads as follows;- "[120-A. [Revision of declaration in FORM G.S.T. T.R.A.N.-1] - 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, Rule, 118, Rule 119 or Rule 120 may 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 ....
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....e Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.] (2) Every declaration under sub-rule (1) shall,- (a) in the case of a claim under sub-section (2) of Section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day- (i) the amount of tax or duty availed or utilised by way of input tax credit under each of the existing laws till the appointed day; and (ii) th....
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....the proviso to sub-section (3) of Section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent, or more and forty per cent, for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent and twenty per cent, res....
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....n 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. If we....