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2023 (4) TMI 45 - HC - GSTConstitutional Validity of Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 - ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 or not - period of limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 - HELD THAT - 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 . 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:
1. Challenge to Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 regarding claiming Input Tax Credit (ITC) in Form GST TRAN-1. 2. Declaration on the procedural nature of the due date under Rule 117. 3. Time limit for claiming ITC under Section 140 of Jharkhand Goods and Services Tax Act, 2017. 4. Quashing of the Order rejecting the application for FORM GST TRAN-1. 5. Direction to accept and consider the manually filed FORM GST TRAN-1. Analysis: 1. The petitioner sought a declaration challenging Rule 117 of Jharkhand Goods and Services Tax Rules, 2017, arguing that it was ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017. The contention was that the rule prescribing a time limit for claiming ITC in Form GST TRAN-1 exceeded the authority granted by the said Section. The petitioner emphasized that Section 140 did not authorize the imposition of a time limit for filing FORM GST TRAN-1 to claim ITC. 2. Additionally, the petitioner requested a declaration regarding the nature of the due date under Rule 117, asserting that it was procedural and not mandatory. This argument aimed to establish that the due date for claiming transitional credit was directory in nature, thereby providing flexibility in adherence. 3. Concerning the time limit for claiming ITC under Section 140 of Jharkhand Goods and Services Tax Act, 2017, the petitioner contended that in the absence of a specific time limit in the said Section, the claim in FORM GST TRAN-1 could be filed within three years from the date of the Act coming into force. The petitioner relied on Article 137 of the Limitation Act, 1963, to support the argument that the claim could be made within the specified timeframe. 4. The petitioner also sought the quashing of an Order dated 12.06.2020, which rejected the application for FORM GST TRAN-1. The rejection was based on the petitioner's failure to file the form online on the GST portal. The petitioner highlighted the technical difficulties faced while attempting to file the form online and the subsequent lack of response or action from the authorities despite a prior application requesting the portal's opening for filing. 5. Finally, the petitioner requested a direction for the acceptance and consideration of the manually filed FORM GST TRAN-1. The aim was to have the form evaluated on its merits and the ITC claim allowed in accordance with the provisions of Section 140 of the Jharkhand Goods and Services Tax Act, 2017. This direction was sought to ensure a reasoned decision on the petitioner's claim for ITC. In light of the petitioner's submission and the acknowledgment by the Respondent that the writ petition had become infructuous due to the filing of a revised TRAN-I during the window period granted by the Supreme Court, the High Court disposed of the writ petition. The Court noted that the grievance raised by the petitioner had been addressed following the judgment in the case of Union of India v. Filco Trade Centre Pvt. Ltd., thereby closing the pending application.
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