# M/s Ingersoll- Rand Technologies & Services Private Limited v. Union of India & Ors

- **Citation:** (2019) 4 ILRA 844
- **Court:** High Court of Judicature at Allahabad
- **Decided:** 2019-11-21
- **Case number:** Writ Tax No. 1120 of 2019
- **Bench:** Biswanath Somadder, Ajay Bhanot
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/m-s-ingersoll-rand-technologies-services-private-limited-v-union-of-india-ors-44959
- **Pages:** 5

## Headnote

A. Tax Law - Uttar Pradesh Goods &
Services Tax Rules, 2017: Section 140(3),
Rules 117, 118, 119, 120-A

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 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, but cannot go beyond the time-frame
provided under Rule 117 of the Act of 2017.
The period of extension has been statutorily
circumscribed at 90 days and that too is
possible only on recommendation of the
Council. (Para 7, 8)

The Court refused to interfere but held it open for
the Council to take a decision in the matter.

Writ Petition disposed of. (E-4)

## Text

844 INDIAN LAW REPORTS ALLAHABAD SERIES
Bijnor, dated 29th July, 2019, which
forms the basis of issuance of the
impugned order dated 2nd August, 2019.

11. The District Magistrate, Bijnor,
shall examine the matter afresh and
communicate his decision to the Excise
Commissioner within a period of three
weeks from date. The Excise Commissioner,
Prayagraj, Uttar Pradesh, thereafter, shall
take a decision in the matter strictly in
accordance with the provision as contained
under sub rule (2) of Rule 5 of Uttar Pradesh
Number And Location of Excise Shops
Rules,
1968,
after
giving
adequate
opportunity of hearing to all concerned
including the writ petitioner and the private
respondent no. 8.

12. The entire exercise, in terms of
this order, shall be completed by the
Excise Commissioner, Prayagarj, Uttar
Pradesh, being the respondent no. 2, as
expeditiously
as
possible,
preferably
within a period of three weeks, but not
later than four weeks from the date of
receipt of the decision from the office of
the respondent no. 4, being the District
Magistrate, Bijnor.

13. The writ petition is allowed
accordingly.
----------
(2019)12 ILR A844

ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 21.11.2019

BEFORE
THE HON'BLE BISWANATH SOMADDER, J.
THE HON'BLE AJAY BHANOT, J.

Writ Tax No. 1120 of 2019

M/s Ingersoll- Rand Technologies &
Services Private Limited ...Petitioner
Versus
Union of India & Ors. ...Respondents

Counsel for the Petitioner:
Sri Atul Gupta, Sri Abhishek Kumar
Tripathi, Sri Pulak Maheshwari

Counsel for the Respondents:
A.S.G.I.,C.S.C., Sri Om Prakash Srivastava

A. Tax Law - Uttar Pradesh Goods &
Services Tax Rules, 2017: Section 140(3),
Rules 117, 118, 119, 120-A

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 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, but cannot go beyond the time-frame
provided under Rule 117 of the Act of 2017.
The period of extension has been statutorily
circumscribed at 90 days and that too is
possible only on recommendation of the
Council. (Para 7, 8)

The Court refused to interfere but held it open for
the Council to take a decision in the matter.

Writ Petition disposed of. (E-4)

(Delivered by Hon'ble Biswanath
Somadder, J.)

1. 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.

2. The question as to whether we
can issue a writ in the nature of
4 All. M/s Ingersoll Rand Technologies & Services Private Limited Vs. Union of India & Ors. 845
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.

3. 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 on 10th October, 2017,
to carry forward the credits available to it
as on 30th June, 2017. By a letter dated
28th March, 2019, addressed to the
Hon'ble Chairman, Goods and Services
Tax Council, Government of India, the
writ petitioner requested the Council to
consider its case and to allow the writ
petitioner to re-submit FORM G.S.T.
T.R.A.N-1 within the extended period in
order to enable the writ petitioner -
company to carry forward the credit of
SAD amount of Rs. 22,51,380.21/- in
relation to stock of goods lying as on 30th
June,
2017,
under
the
transitional
provisions of section 140(3) of the Uttar
Pradesh Goods & Services Tax Rules,
2017. Relevant portion of the letter dated
28th
March,
2019,
is
reproduced
hereinbelow;-

"In view of the above, we
request the council to consider our case
and allow us the extended period to resubmit Form GST TRAN-1 in order to
enable us to carry forward the credit of
SAD amounting to Rs.22,51,380.21/- in
relation to stock of goods lying as on
30.06.2017
under
the
transitional
provisions of Section 140(3) of CGST Act.
We would again like to submit that as we
were entitled to carry forward the credit
of the said amount of SAD under the
transitional provisions, such substantive
benefit should not be denied to us due to a
procedural lapse."

4. However, in spite of the above
letter being on record, the writ petitioner
has now come forward before this Court
claiming that it is the Commissioner,
Commercial Tax, U.P. who has the power
to extend the time period for the purpose
of submitting a revised declaration in
FORM G.S.T. T.R.A.N-1.

5. 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 Commissioner in this
behalf.]"

6. The other rule which we need to
take notice of is Rule 117 of the Uttar
Pradesh Goods & Services Tax Rules,
2017, which reads as follows;

"117. Tax or duty credit
carried forward under any existing law
or on goods held in stock on the
appointed
day.-(1)
Every
registered
person entitled to take credit of input tax
846 INDIAN LAW REPORTS ALLAHABAD SERIES
under Section 140 shall, within ninety
days of the appointed day, submit a
declaration
electronically in
FORM
G.S.T. T.R.A.N.-1, duly signed, on the
Common
Portal
specifying
therein,
separately, the amount of input tax credit
[x x x] 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:

Provided that in the case of a
claim under sub-section (1) of Section
140,
the
application
shall
specify
separately-

(i) the value of claims under
Section 3, sub-section (3) of Section 5,
Sections 6 and 6A and sub-section (8) of
Section 8 of the Central Sales Tax Act,
1956 made by the applicant; and

(ii) the serial number and value
of declarations in Forms C or F and
certificates in Forms E or H or Form I
specified in Rule 12 of the Central Sales
Tax (Registration and Turnover) Rules,
1957 submitted by the applicant in
support of the claims referred to in subclause (I);

[(1A) Notwithstanding anything
contained
in
sub-rule
(1),
the
Commissioner
may,
on
the
recommendations of the 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) the amount of tax or duty yet
to be availed or utilised by way of input
tax credit under each of the existing laws
till the appointed day;

(b) in the case of a claim under
sub-section (3) or Clause (b) of sub-
section (4) or sub-section (6) or subsection (8) of Section 140, specify
separately the details of stock held on the
appointed day;

(c) in the case of a claim under
sub-section (5) of Section 140, furnish the
following details, namely:

(i) the name of the supplier,
serial number and date of issue of the
invoice by the supplier or any document
on the basis of which credit of input tax
was admissible under the existing law;

(ii) the description and value of
the goods or services;

(iii) the quantity in case of
goods and the unit or unit quantity code
thereof;

(iv) the amount of eligible taxes
and duties or, as the case may be, the
value added tax [or entry tax] charged by
the supplier in respect of the goods or
services; and

(v) the date on which the receipt
of goods or services is entered in the
books of account of the recipient.

(3)
The
amount
of
credit
specified in the application in FORM
G.S.T. T.R.A.N.-1 shall be credited to the
electronic credit ledger of the applicant
4 All. M/s Ingersoll Rand Technologies & Services Private Limited Vs. Union of India & Ors. 847
maintained in FORM G.S.T. P.M.T.-2 on
the Common Portal.

(4)(a)(i) A registered person,
holding stock of goods which have
suffered tax at the first point of their sale
in the State and the subsequent sales of
which are not subject to tax in the State
availing credit in accordance with 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, respectively
of the said tax;

(iii) The
scheme
shall
be
available for six tax periods from the
appointed date.

(b) The credit of State tax shall
be availed subject to satisfying the
following conditions, namely:

(i) such goods were not wholly
exempt from tax under the (Name of the
State) Value Added Tax Act; ....

(ii)
the
document
for
procurement of such goods is available
with the registered person;

[(iii)
the
registered
person
availing of this scheme and having
furnished the details of stock held by him
in accordance with the provisions of
clause (b) of sub-rule (2), submits a
statement in FORM G.S.T. T.R.A.N.-2 by
31st March, 2018, or within such period
as extended by the Commissioner, on the
recommendations of the Council, for each
of the six tax periods during which the
scheme is in operation indicating therein,
the details of supplies of such goods
effected during the tax period:]

[Provided that the registered
persons filing the declaration in FORM
GST TRAN-1 in accordance with sub-rule
(1A), may submit the statement in FORM
GST TRAN-2 by 30th April, 2019.]

(iv)
the
amount
of
credit
allowed shall be credited to the electronic
credit ledger of the applicant maintained
in FORM G.S.T. P.M.T.-2 on the Common
Portal; and

(v) the stock of goods on which
the credit is availed is so stored that it
can be easily identified by the registered
person."

7. A conjoint reading of the above
two rules clearly reveals that 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 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
848 INDIAN LAW REPORTS ALLAHABAD SERIES
that too
is possible
only
on the
recommendation of the Council.

8. If we are to assume that the
Commissioner
while
exercising
his
powers under Rule 120-A of the Uttar
Pradesh Goods & Services Tax Rules,
2017 can extend the time period for the
purpose of filing of a revised declaration
by a registered person in FORM G.S.T.
T.R.A.N-1 for an unlimited or an
indefinite period, it would simply mean
that any registered person can avail the
benefit of filing a revised declaration in
FORM G.S.T. T.R.A.N-1 for an unlimited
or
indefinite
period
of
time
after
submitting a declaration electronically in
FORM G.S.T. T.R.A.N-1 under Rule 117
of the Uttar Pradesh Goods & Services
Tax Rules, 2017. That surely could not
have been the purpose and intention of the
legislature. Rather, the legislature in its
wisdom has noticed Rule 117, Rule 118,
Rule 119 and Rule 120, while framing
Rule 120-A of the Uttar Pradesh Goods &
Services Tax Rules, 2017. The first
proviso attached to Rule 117 of the Uttar
Pradesh Goods & Services Tax Rules,
2017, reads as follows;-

"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."

9. In such circumstances as stated
above, a writ in the nature of mandamus,
as prayed for, cannot be granted by this
Court. However, it is open to the Council
to take a decision in the matter in the light
of the writ petitioner's letter dated 28th
March, 2019.

10. The writ petition is accordingly,
disposed of.
----------
(2019)12 ILR A848

ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 05.12.2019

BEFORE
THE HON'BLE BISWANATH SOMADDER, J.
THE HON'BLE AJAY BHANOT, J.

Writ Tax No. 1288 of 2019

Phool Chandra ...Petitioner
Versus
State of U.P. & Ors. ...Respondents

Counsel for the Petitioner:
Sri Rajesh Kumar Tiwari

Counsel for the Respondents:
C.S.C.

A. Constitution of India: Article 226;
United
Provinces
Excise
Act,
1910:
Section 11(1) - Alternative remedy

S.11(1) provides statutory appeal in respect of
the impugned order in which petitioner‟s
licence to operate a country liquor shop has
been
cancelled.
In
absence
of
any
demonstration of palpable arbitrariness, mala
fides or procedural impropriety, Court cannot
exercise discretionary jurisdiction u/Art. 226.
(Para 5, 6, 7)

Writ Petition disposed of. (E-4)

Present writ petition is against order dated
25.10.2019,
issued
by
District
magistrate/LicensingAuthority, Prayagraj.

(Delivered
by
Hon'ble
Biswanath
Somadder,J. & Hon'ble Ajay Bhanot,J.)

1. This writ petition has been taken
out by one Phool Chandra, seeking this
Court's interference in respect of an order
dated 25th October, 2019, issued by the
District Magistrate / Licensing Authority,
Prayagraj, whereby the petitioner's licence