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2023 (4) TMI 45 - JHARKHAND HIGH COURTConstitutional Validity of Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 - ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 or not - period of limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 - HELD THAT:- 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]. 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.
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