TMI Blog2023 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... d, Assistant Commissioner of State Tax, Commercial Taxes Department, Dhanbad Circle, Dhanbad - 2023 (1) TMI 439 - JHARKHAND HIGH COURT - TMI - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 5-1-2023 - Hon ble The Acting Chief Justice Aparesh Kumar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner : Ms. Rakhi Sharma, Advocate For the Respondent : Mr. P.A.S. Pati, Advocate ORDER Writ petition has been preferred with the following prayer. (a) For a declaration that Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 to the extent it p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the registered dealer within three years from the date of coming into force of JGST Act, 2017 i.e. 30.06.2020, as the said Act came into force on 01.07.2017 as provided under Article 137 of the Limitation Act, 1963. (d) For quashing the Order dated 12.06.2020 (Annexure-8) passed by the Assistant Commissioner of State Tax, Dhanbad Circle, Dhanbad (Respondent No. 6) by which he has been pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of State Tax, Jharkhand, Ranchi for necessary action vide Memo No. 155 dated 15.03.2019 (Annexure-6) but neither any action was taken on the said application nor the GST/common portal was opened for allowing the petitioner to file FORM TRAN-1. (e) For a direction upon the concerned respondent to accept the said FORM GST TRAN-1 (contained in Annexure-7), manually filed by the petitioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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