2019 (8) TMI 856 - HC - GST

Extension of date of submitting declaration electronically in Form GST-TRANS-I - benefit of Input Tax Credit - HELD THAT - The petitioner is directed to prefer a representation before the Goods Service Tax Council, New Delhi as also before the Commissioner of State Taxes, Jharkhand for extending the time for submitting Form GST-TRANS-I electronically for the Input Tax Credit. Petition disposed off.

Summary

Issues:
Extension of date for submitting declaration electronically in Form GST-TRANS-I for Input Tax Credit.

Analysis:
The High Court of Jharkhand addressed the issue of extending the date for submitting a declaration electronically in Form GST-TRANS-I to avail the benefit of Input Tax Credit. The petition sought an extension, and after hearing both parties, the court directed the petitioner to submit a representation before the Goods & Service Tax Council, New Delhi, and the Commissioner of State Taxes, Jharkhand. The authorities were instructed to decide on the extension within four weeks from the receipt of the representation, in accordance with the law and as early as possible. The court disposed of the writ petition with these observations, emphasizing the need for a prompt decision on the matter.