2023 (1) TMI 439 - HC - GST

Constitutional Validity of Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 - time limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 - ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 or not - whether the said Section authorise the rule-making authority to prescribe a time limit within which such FORM GST TRAN-1 is to be filed in order to claim such input tax credit? - claiming of transitional credit - mandatory provision or not.

The petitioner submits that the writ petition has become infructuous as the petitioner has already filed revised TRAN-I during window period granted by the Hon’ble Supreme Court in the case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER].

HELD THAT:- Having regard to the fact that the grievance of the petitioner has already been redressed in view of the judgment rendered by the Apex Court in the Filco Trade Centre Pvt. Ltd. and another, writ petition is disposed of.