Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 581 - HC - GSTInput tax credit - time limitation - constitutional validity of Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 - authorisation of 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 (ITC) - transitional credit - HELD THAT:- As per the request made by learned counsel for the petitioner the writ petition has become infructuous. 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 and another versus Filco Trade Centre Pvt. Ltd. and another [2022 (7) TMI 1232 - SC ORDER]. 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 case of Filco Trade Centre Pvt. Ltd. and another, writ petition is disposed of.
|