9911796707
TMI Blog2022 (7) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... : M/s Biren Poddar, Sr. Advocate, Deepak Sinha, Piyush Poddar, Rakhi Sharma, Advocates For the Resp.-GSTN : M/s P.A.S Pati, Ranjana Mukherjee, Advocates For the Resp.-State : Mr. Deepak Kr. Dubey, A.C to A.A.G-II ORDER Writ petition was preferred for the following relief (s). (a) For a declaration that Rule 117 of the Jharkhand Goods and Services Tax Rules, 2017 to the extent it prescribes a period of limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 is ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 as the said Section does not 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 (ITC) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be filed due to technical difficulties on common portal, which application was forwarded by him to the Joint Commissioner of State Tax, Jharkhand, Ranchi for necessary action vide Memo No. 40 dated 05.02.2019 (Annexure-6) but neither any action was taken on the said application nor the GST/common portal was opened for allowing the petitioner to file FORM TRAN-1. (e) For a direction upon the concerned respondent to accept the said FORM GST TRAN-1 (contained in Annexure-7), manually filed by the petitioner on 12.06.2020 before the Deputy Commissioner of State Tax, Katras Circle, Katras (Respondent No. 5), consider the same and decide it on its merit and allow the claim of ITC as provided in Section 140 of the JGST Act, 2017 in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the JVAT Act up to 30.06.2017 claiming carry forward of the ITC of Rs. 82,36,178.51, but could not avail it because of technical glitches in online filing. However, it is submitted that the Apex Court has irrespective of the reasons for not filing TRAN-I Form, allowed it to be filed within the period 01.09.2022 to 31.10.2022. As such, the instant writ petition may be disposed of so that the petitioner can file the requisite GST TRAN-I Form to avail transitional credit during the window period of 01.09.2022 to 31.10.2022. Rest of the exercise relating to verification of the claims / transitional credit and passing of appropriate orders thereon has been mandated upon the concerned officer within a period of 90 days thereafter after granting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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