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2023 (1) TMI 439 - HC - GSTConstitutional 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 the said Section authorise the 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? - claiming of transitional credit - mandatory provision or not. The petitioner submits that the writ petition has become infructuous as the petitioner has already filed revised TRAN-I during window period granted by the Hon ble Supreme Court in the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER . HELD THAT - Having regard to the fact that the grievance of the petitioner has already been redressed in view of the judgment rendered by the Apex Court in the Filco Trade Centre Pvt. Ltd. and another, writ petition is disposed of.
Issues:
1. Declaration regarding the validity of Rule 117 of Jharkhand Goods and Services Tax Rules, 2017. 2. Determination of the nature of the due date under Rule 117. 3. Time limit for claiming Input Tax Credit (ITC) under Section 140 of Jharkhand Goods and Services Tax Act, 2017. 4. Quashing of an order rejecting the application for FORM GST TRAN-1. 5. Direction to accept and decide on the FORM GST TRAN-1 filed manually. The petitioner sought a declaration that Rule 117 of Jharkhand Goods and Services Tax Rules, 2017, prescribing a time limit for claiming Input Tax Credit (ITC) in FORM GST TRAN-1, is ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017. The argument was based on the absence of authorization for the rule-making authority to impose such a time limit. Additionally, a further declaration was requested regarding the procedural nature of the due date under Rule 117, contending it to be directory, not mandatory. Regarding the time limit for claiming Input Tax Credit (ITC) under Section 140 of the Jharkhand Goods and Services Tax Act, 2017, the petitioner argued that in the absence of a specified time limit in the Act, the claim in FORM GST TRAN-1 could be filed within three years from the date of the Act coming into force. This interpretation was supported by reference to Article 137 of the Limitation Act, 1963, suggesting a deadline of 30.06.2020, three years from the enforcement of the JGST Act, 2017 on 01.07.2017. The petitioner sought the quashing of an order dated 12.06.2020, which rejected an application with FORM GST TRAN-1 filed manually. The rejection was based on the failure to file the form online on the GST portal. The petitioner had previously applied to open the portal due to technical difficulties but received no response. Relief was requested to direct the concerned respondent to accept the manually filed FORM GST TRAN-1, consider it, decide on its merit, and allow the ITC claim as per Section 140 of the JGST Act, 2017. Both parties agreed that the writ petition had become infructuous as the petitioner had already filed a revised TRAN-I during a window period granted by the Supreme Court in a previous case. Acknowledging the redressal of the petitioner's grievance due to the judgment in the mentioned case, the High Court disposed of the writ petition and closed the pending application. This comprehensive analysis of the judgment highlights the key issues raised by the petitioner, the legal arguments presented, and the eventual resolution by the High Court, providing a detailed understanding of the case's intricacies and outcomes.
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