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TMI Blog2019 (5) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitting the declaration electronically in FORM GST TRAN-1 in terms of Rule 117[1A]. This Court in M/S. ATRIA CONVERGENCE TECHNOLOGIES LTD. VERSUS UNION OF INDIA THROUGH THE JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, AND OTHER [ 2019 (4) TMI 301 - KARNATAKA HIGH COURT] has held that the petitioner therein is entitled to revise or rectify the errors in Form GST TRAN-1 in terms of Rule 120A wherein the Commissioner is empowered to extend the time period specified in Rule 117 as the petitioner is intending to revise the FORM GST TRAN-1 for the first time, the same squarely comes under Rule 120A. Hence, the respondent authorities ought to have considered the request/representation of the petitioner to permit or allow it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nataka Value Added Tax Act, 2003. On the GST regime coming into force from 01.07.2017 in India, the CGST Act and various State GST Acts made specific provisions allowing for the carry forward of credits due to taxpayers under the old regime into the GST regime. The specific transitional provisions were made allowing taxpayers to take credit in their electronic credit ledger under GST equal to the unutilized credits available to the taxpayer under the old regime on the transition day. The petitioner had duly filed the Form GST TRAN-1 on 12.12.2017 within the prescribed time limit as contemplated under Rule 117 read with the notifications issued by the Central Board of Indirect Taxes and Customs from time to time. The petitioner so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bound to allow for a one-time revision of the Form GST TRAN-1 through the common portal or manually. In support of his contention, the petitioner placed reliance on the order of this Court in the case of M/s. Atria Convergnece Technologies Ltd., V/s. Union of India and Others, reported in 2019-VIL-128-KAR. 4. Respective counsel appearing for the respondents made an endeavour to justify the impugned communication. 5. I have carefully considered the submissions of the learned counsel appearing for the parties and perused the material on record. 6. Section 140 of the Act, 2017 deals with Transitional arrangements for input tax credit and the same reads thus: 140. Transitional arrangements for in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation 2 to section 140] to which he is entitled under the provisions of the said section: PROVIDED, that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days. 8. Rule 120A of the Rules reads as under: 120A. Revision of declaration in FORM GST TRAN-1. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at no such order shall be made after the expiry of a period of three years from the date of commencement of this Act. [2] Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament. 11. A comprehensive reading of these provisions harmoniously, would indicate that Rule 117 of the Rules provides for submitting a declaration electronically in FORM GST TRAN-1 within 90 days from the appointed day on the common portal specified therein, separately, the amount of input tax credit to which the registered person is entitled to take input tax credit under Section 140. The Commissioner is empowered to extend the period of 90 days by a further period not exceeding 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g into account the ground realities qua effective implementation of Section 140 of the Act. 15. Considering these aspects, this Court in M /s. Atria Convergnece Technologies Ltd reported in 2019 VIL-127-Karnataka (supra), has held that the petitioner therein is entitled to revise or rectify the errors in Form GST TRAN-1 in terms of Rule 120A wherein the Commissioner is empowered to extend the time period specified in Rule 117 as the petitioner is intending to revise the FORM GST TRAN-1 for the first time, the same squarely comes under Rule 120A. Hence, the respondent authorities ought to have considered the request/representation of the petitioner to permit or allow it to revise the declaration in FORM GST TRAN-1 . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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