TMI Blog2023 (1) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition 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 prescribes a period of limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 is ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 as the said Section does not authorise the rule-making authority to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Order dated 01.07.2020 (Annexure-8) passed by the Deputy Commissioner of State Tax, Katras Circle, katras (Respondent No. 5) by which he has been pleased to reject the application dated 12.06.2020 with FORM GST TRAN-1 (contained in Annexure-7) manually filed by the petitioner before the Deputy Commissioner of State Tax, Katras Circle, Katras (Respondent No.5) on the ground that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N- 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 12.06.2020 before the Deputy Commissioner of State Tax, Katras Circle, Katras (Respondent No. 5), consider the same and decide it on its merit and allow the claim of ITC as provided in Section 140 of the JGST Act, 2017 in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
