2021 (12) TMI 470

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....e petitioner, in course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake inadvertently crept in: the credit that ought to have been claimed had not been claimed. In connection with the erroneous declaration a show-cause notice was issued by the department. Such notice dated December 20, 2019 was challenged in proceedings under Article 226 of the Constitution before this court, whereupon the petitioner-assessee was permitted to respond to the show-cause notice for the department to take a stand. 3. The petitioner furnished a detailed respond, inter alia, suggesting that in the transitional phase, the petitioner, like several other ....

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....vised declaration has to be filed, the Rule recognizes the timelines stipulated in the relevant provisions which provide for different categories of persons or different kinds of declarations. The present matter is governed by Rule 117 of the said Rules of 2017. Thus, on plain reading of the Rule, a registered person who has submitted a declaration electronically in the relevant form is entitled to revise the declaration and file it afresh within the period stipulated in Section 117 of the said Rules of 2017. However, there is also a possibility of the time for filing the revised declaration to be enlarged by a general order or a specific order of the Commissioner as the expression "or such further period as may be extended by the Commissio....