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2023 (1) TMI 581 - HC - GSTInput tax credit - time limitation - constitutional validity of Rule 117 of Jharkhand Goods and 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 granted by the Hon'ble Supreme Court in the case of Union of India and another versus Filco Trade Centre Pvt. Ltd. and another 2022 (7) TMI 1232 - SC ORDER . 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 case of Filco Trade Centre Pvt. Ltd. and another, writ petition is disposed of.
Issues:
Challenge to Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 regarding Input Tax Credit (ITC) claiming period, declaration of due date as procedural, absence of time limit in Section 140 of JGST Act, 2017, quashing of Deputy Commissioner's order rejecting FORM GST TRAN-1, direction to accept and decide on the filed form. The judgment involved a writ petition challenging Rule 117 of Jharkhand Goods and Services Tax Rules, 2017, related to the claiming period for Input Tax Credit (ITC) in Form GST TRAN-1. The petitioner sought a declaration that Rule 117 was ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017, arguing that the Act did not authorize a time limit for filing FORM GST TRAN-1 to claim ITC. Additionally, the petitioner requested a declaration that the due date under Rule 117 was procedural and not mandatory. The absence of a time limit in Section 140 of the JGST Act, 2017 was highlighted, proposing a three-year window from the Act's commencement for ITC claims. The petition also aimed to quash an order by the Deputy Commissioner rejecting the petitioner's manually filed FORM GST TRAN-1 and requested a direction for its acceptance and consideration based on Section 140 of the JGST Act, 2017. The petitioner, represented by counsel, sought withdrawal of the writ petition as the grievance had been addressed by filing a revised TRAN-I during a window period granted by the Supreme Court in a previous case. Both the petitioner's counsel and the Respondent's counsel agreed that the writ petition had become infructuous. Considering that the petitioner's issue had been resolved following the Supreme Court's judgment in a related case, the High Court disposed of the writ petition, closing the pending application. In conclusion, the High Court's judgment addressed the challenges to Rule 117 of the Jharkhand Goods and Services Tax Rules, 2017, regarding the claiming period for Input Tax Credit (ITC) and related procedural aspects. The court acknowledged the petitioner's redressal of grievances through the filing of a revised form during a specified window period as directed by a previous Supreme Court judgment. Consequently, the court deemed the writ petition infructuous and disposed of it, closing the pending application.
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