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2019 (12) TMI 1045 - HC - GSTCENVAT Credit - filing of FORM GST TRAN-1 - Rule 117 of the Central Goods Service Tax Rules, 2017 - HELD THAT - The respondents are directed to prefer representation before the Nodal Officer of Commissionerate (G.S.T.), Ranchi - the respondents are also directed to decide the representation of this petitioner for getting FORM GST TRAN-1 in accordance with law and the circulars issued by the respondents, within a period of four weeks from the date of receipt of a copy of the representation. Petition disposed off.
Issues:
Petitioner seeking CENVAT credit under Rule 117 of the Central Goods & Service Tax Rules, 2017 in FORM GST TRAN-1. Analysis: The judgment delivered by the High Court of Jharkhand pertains to a writ petition filed by the petitioner seeking CENVAT credit under Rule 117 of the Central Goods & Service Tax Rules, 2017 in FORM GST TRAN-1. The petitioner faced difficulties as the said form was not available online, prompting the filing of the petition to request the respondents to address this issue. After hearing both counsels and considering the facts and circumstances of the case, the court directed the petitioner to submit a representation before the Nodal Officer of Commissionerate (G.S.T.), Ranchi. Additionally, the respondents were instructed to decide on the representation within four weeks from the date of receipt, in compliance with the law and circulars issued by them. The court disposed of the writ petition with these directives, ensuring a resolution to the petitioner's request for CENVAT credit under the specified rule. This judgment underscores the importance of adherence to procedural requirements and the timely resolution of grievances related to tax credits under the GST regime. It highlights the role of the court in directing parties to follow due process and for the respondents to act promptly in addressing representations made by taxpayers. The directive to the petitioner to approach the Nodal Officer and the subsequent timeline provided for the decision by the respondents demonstrate the court's commitment to ensuring efficient and lawful resolution of tax-related matters. Overall, the judgment reflects the court's proactive approach in facilitating the resolution of issues arising from the implementation of GST laws and regulations, thereby upholding the principles of fairness and procedural justice in tax matters.
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