2024 (3) TMI 627 - HC - GST

Contempt case - willful violation of the order passed - transitional input tax credit by filling up the Form GST TRAN-I - HELD THAT - The learned counsel for the petitioner, on instructions, submits that the present contempt case has been rendered infructuous because necessary order has now been passed by the respondent-authority. Contempt Case stands disposed of as such.

Summary

Issues involved: Contempt of court for willful violation of a previous order.

Summary:
The High Court of Jharkhand heard a contempt case filed by the petitioner, alleging willful violation of an order dated 11th September 2019. The writ Court disposed of the case with directions for petitioners to prefer applications for transitional input tax credit within a specified timeframe. The Nodal Officer was instructed to forward the claims to the Information Technology Grievances Redressal Committee for final decisions. The petitioner's counsel informed that the contempt case had become infructuous due to a subsequent order by the respondent-authority. Consequently, Contempt Case (Cvl.) No.660 of 2020 was disposed of accordingly.