M/S Ingersoll-Rand Technologies And Services Private Limited vs. Union Of INDIA And 3 Others
Held
The Court held that while the Commissioner has the power to extend the time for filing a revised TRAN-1 form under Rule 120-A, this extension cannot go beyond the timeframes stipulated in Rule 117. The statutory period for extension is limited.
Facts
The petitioner sought to revise their GST TRAN-1 form to claim credit for Special Additional Duty (SAD) on goods held in stock as of June 30, 2017. They had initially filed the TRAN-1 form but missed claiming this specific credit due to an inadvertent omission.
Key Issues
Whether the Commissioner has the power to grant an indefinite extension for filing a revised GST TRAN-1 form to claim transitional credit, and if the petitioner can avail credit for SAD on stock held on the appointed day.
Sections Cited
Rule 120-A, Rule 117, Section 140(3)
AI-generated summary — verify with the full judgment below
1 Court No. - 7 Case :- WRIT TAX No. - 1120 of 2019 Petitioner :- M/S Ingersoll-Rand Technologies And Services Private Limited Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Atul Gupta,Abhishek Kumar Tripathi Counsel for Respondent :- A.S.G.I.,C.S.C.,Om Prakash Srivastava Hon'ble Biswanath Somadder,J.
Hon'ble Ajay Bhanot,J. (Per: Hon’ble Biswanath Somadder, J.)
The writ petitioner - company has approached this Court essentially seeking its intervention to allow the writ petitioner to file a revised declaration in FORM G.S.T. T.R.A.N-1 or manually accept the same to enable the writ petitioner – company 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
The judgment continues below.
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