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TMI Blog2021 (12) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... a general order or a specific order of the Commissioner as the expression or such further period as may be extended by the Commissioner suggests. It is possible that the period for filing the declaration under the relevant Rules, including under Rule 117 of the said Rules of 2017, is extended by a general order of the relevant Commissioner. In such an event, the time for filing a declaration under the relevant Rules, including under Rule 117 of the said Rules of 2017 which is relevant in the present case, would stand extended. The expression also permits the Commissioner to make a specific extension at the request of a registered person who had submitted a declaration electronically in the relevant form and then seeks to revise the decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral 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 assesses, lacked the experience to fill up the form and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 Commissioner suggests. It is possible that the period for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due reasons in support of such decision should be communicated to the petitioner within a period of six weeks from the receipt of the written request in terms of this order. 9. Till such time that the Commissioner decides on the matter as aforesaid, no coercive action will be taken against the petitioner in terms of the original show-cause notice or the order impugned dated August 12, 2021. 10. It is made clear that as to whether or not there was any inadvertence or a mistake was committed by the petitioner in course of electronically filing the declaration, has not been considered and it will be open to the Commissioner to take an appropriate view in accordance with law in such regard. 11. WP (C) No.404 of 2021 is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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